The following information is related to Dickinson Company for 2019. Retained earnings balance, January 1, 2019 $800,000 Sales Revenue 18,250,000 Cost of goods sold 10,015,000 Interest expense 271,300 Selling expenses 1, 567,000 Administrative expenses 2,324,500 Loss on write-off of goodwill (not extraordinary) 1,050,000 Interest revenue 421,000 Income taxes for 2019 617,000 Gain on the sale of investments (normal recurring) 113,400 Loss due to flood damage-extraordinary item (net of tax) 394,800 Loss on the disposition of the wholesale division (net of tax) 456,200 Loss on operations of the wholesale division (net of tax) 94,200 Dividends declared on common stock 255,600 Dividends declared on preferred stock 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 2019, there were 200,000 shares of common stock outstanding all year. Required: Prepare a multiple-step income statement in good form for the year ended December 31, 2019. Only calculate earnings per share on net income