The following information is related to Blossom Company for $2025.$

Retained earnings balance, January $1,2025$

Sales revenue

Cost of goods sold

Interest revenue

Selling and administrative expenses

Write$-$off of goodwill

Income taxes for $2025$

Gain on the sale of investments

Loss due to flood damage

Loss on the disposition of the wholesale division $($net of tax$)$

Loss on operations of the wholesale division $($net of tax$)$

Dividends declared on common stock

Dividends declared on preferred stock

$$1,313,200$

$33,500,000$

$21,440,000$

$93,800$

$6,298,000$

$1,098,800$

$1,666,960$

$147,400$

$522,600$

$589,600$

$120,600$

$335,000$

$107,200$

Blossom Company decided to discontinue its entire wholesale operations $($considered a discontinued operation$)$ and to retain its manufacturing operations. On September $15,$ Blossom sold the wholesale operations to Rogers Company. During $2025,$ there were $500,000$ shares of common stock outstanding all year.

$($a$1)$

Prepare a multiple$-$step income statement. $($Round earnings per share to $2$ decimal places, e$.$g$.1\mathrm{.}49.$ List other revenues and gains before other Expenses and losses.$)$