The following information is available for Beauvalon Inc. for the preparation of its September 30, 2020, financial statements: Income before taxes Income tax expense Other comprehensive income (loss) Earnings per share Dividends declared, common Dividends declared, preferred Retained earnings, October 1, 2019 Accumulated other comprehensive income, October 1, 2019 Share capital, common shares, October 1, 2019. Share capital, preferred shares, October 1, 2019 $294,340 $62,500 $(12,000) $1.896 $49,000 $13,800 $1,457,200 $43,400 $2,700,000 $440,000