The following balances were taken from the books of Skysong Corp. on December 31, 2025. Interest revenue $121,650 Accumulated depreciation-equipment $57,250 Cash 72,650 Accumulated depreciation-building 40,450 Sales 1,933,250 Notes receivable 218,250 Accounts receivable 211,250 Selling expenses 272,850 Prepaid insurance 29,250 Accounts payable 239,250 Sales returns and allowances 211,250 Bonds payable 141,250 Allowance for doubtful accounts 11,050 Administrative and general expenses 137,050 Sales discounts 64,250 Accrued liabilities 46,050 Land 141,250 Interest expense 85,250 Equipment 281,250 Notes payable 141,250 Building 197,250 Loss from earthquake damage 211,250 Cost of goods sold 870,650 Common stock 701,250 Retained earnings 30,650 Assume the total effective tax rate on all items is 20%. Prepare a multiple-step income statement; 100,000 shares of common stock were outstanding during the year. (Round earnings per share to 2 decimal places, e.g. 1.48. List other revenues and gains before other expenses and losses.)