The following information is related to Dickinson Company for 2014 Retained earnings balance, January 1, 2014 $800,000 17,125,000 9,975,000 271,300 1,767,000 2,184,500 Sales Revenue Cost of goods sold Interest expense Selling expenses Administrative expenses Loss on write-off of goodwill (not extraordinary) Interest revenue Income taxes for 2014 Gain on the sale of investments (normal recurring) Loss due to flood damage-extraordinary item (net of tax) 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 1,050,000 421,000 617,000 113,400 394,800 456,200 94,200 255,600 84,800 Dickinson Company decided to discontinue its entire wholesale operations and to retain its manufacturing operations. On September 15, Dickinson sold the wholesale operations to Rogers Company. During 2014, there were 200,000 shares of common stock outstanding all year Required Prepare a multiple-step income statement in good form. Only calculate earnings per share on net income