The following balances were taken from the books of Windsor Corp. on December 31, 2025. Interest revenue $87,350 Accumulated depreciation-equipment $41,350 Cash 52,350 Accumulated depreciation-buildings 29,350 Sales revenue 1,381,350 Notes receivable 156,350 Accounts receivable 151,350 Selling expenses 195,350 Prepaid insurance 21,350 Accounts payable 171,350 Sales returns and allowances 151,350 Bonds payable 101.350 Allowance for doubtful accounts 8,350 Administrative and general expenses 98,350 Sales discounts 46,350 Accrued liabilities 33,350 Land 101,350 Interest expense 61,350 Equipment 201,350 Notes payable 101,350 Buildings 141,350 Loss from earthquake damage 151,350 Cost of goods sold 622,350 Common stock 501,350 Retained earnings 22,350 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, eg. 1.48. Enter other revenue and gains before other expenses and losses)