The following balances were taken from the books of Swifty Corp. on December 31, 2025. Interest revenue $121,500 Accumulated depreciation-equipment $57,100 Cash 72,500 Accumulated depreciation-building 40,300 Sales 1,933,100 Notes receivable 218,100 Accounts receivable 211,100 Selling expenses 272,700 Prepaid insurance 29,100 Accounts payable 239,100 Sales returns and allowances 211,100 Bonds payable 141,100 Allowance for doubtful accounts 10,900 Administrative and general expenses 136,900 Sales discounts 64,100 Accrued liabilities 45,900 Land 141,100 Interest expense 85,100 Equipment 281,100 Notes payable 141,100 Building 197,100 Loss from earthquake damage 211,100 Cost of goods sold 870,500 Common stock 701,100 Retained earnings 30,500 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