The following information is available for Teal Mountain Inc. for the year ended December 31, 2017:

Loss on discontinued operations		$81,000		Retained earnings January 1, 2017		$1,280,000
Rent revenue		95,000		Selling expenses		877,000
Income tax applicable to continuing operations		299,000		Income tax applicable to loss on discontinued operations		27,000
Administrative expenses		502,000		Cost of goods sold		1,628,000
Loss on write-down of inventory		41,000		Sales revenue		3,755,000
Gain on sale of equipment		40,000		Cash dividends declared		216,000
Unrealized gain on available-for-sale securities		35,000		Interest expense		64,000

200,000 shares were outstanding during all of 2017.

Question 1 -Prepare a multiple-step income statement. and Per share of common stock (Round earnings per share to 2 decimal places,

Question 2-Prepare a comprehensive income statement for 2017.

Question 3-Prepare a retained earnings statement for 2017. (List items that increase retained earnings first