The following information is available for Northwest Enterprises Ltd., for the year ended December 31, 2017. All amounts noted below are before income tax Operating income from discontinued operations: Net sales revenue from continuing operations: Gain on sale of land used in continuing operations: Loss on disposal of discontinued operations: Cost of goods sold for continuing operations: Operating expenses for continuing operations: Loss due to warehouse fire (continuing operations): $75,000 $1,400,000 $32,000 $120,000 $850,000 $325,000 $80,000 On January 1, 2017, Northwest had 100,000 common shares outstanding. Northwest issued 20,000 common shares on April 1, 2017. On September 1, Northwest declared a 3 for 2 stock split. The company has an income tax rate of 20%. Required: Prepare an income statement in good form for Northwest. Include the required earnings per share disclosure.