The following information is related to Metlock Company for 2025. Retained earnings balance, January 1, 2025 Sales revenue $1,058,400 27,000,000 Cost of goods sold 17,280,000 Interest revenue 75,600 Selling and administrative expenses 5,076,000 Write-off of goodwill 885,600 Income taxes for 2025 1,343,520 Gain on the sale of investments 118,800 Loss due to flood damage 421,200 Loss on the disposition of the wholesale division (net of tax) 475,200 Loss on operations of the wholesale division (net of tax) 97,200 Dividends declared on common stock 270,000 Dividends declared on preferred stock 86,400 Metlock Company decided to discontinue its entire wholesale operations (considered a discontinued operation) and to retain its manufacturing operations. On September 15, Metlock sold the wholesale operations to Rogers Company. During 2025, there were 500,000 shares of common stock outstanding all year. (a1) Prepare a multiple-step income statement. (Round earnings per share to 2 decimal places; e.g. 1.49. List other revenues and gains before other Expenses and losses.)