The following information is available for Norman Corporation for the year ended December 31, 2014: sales revenue $817,700, other revenues and gains $88,100, operating expenses $105,800, cost of goods sold $464,100, other expenses and losses $33,100, preferred stock dividends $32,000. The companys tax rate was 23%, and it had 45,740 shares outstanding during the entire year. Prepare a corporate income statement.

Also, Calculate Earnings per share.