The following information is related to Nash Company for 2025. Nash Company decided to discontinue its entire wholesale operations (considered a discontinued operation) and to retain its manufacturing operations. On September 15, Nash sold the wholesale operations to Rogers Company. During 2025, there were 500,000 shares of common stock outstanding all year. Prepare a multiple-step income statement. (Round earnings per share to 2 decimal places, e.g. 1.49. List other revenues and gains b other Expenses and losses.) Other Expenses and Losses Write-off of Goodwill Loss from Flood Damage Income from Continuing Operations Income Tax Income from Continuing Operations Discontinued Operations Loss from Operation of Wholesale Division Loss on Disposal of Wholesale Net Income / (Loss) Earnings Per Share \begin{tabular}{|r|} \hline-754400 \\ \hline \\ \hline 358800 \\ \hline \end{tabular} \begin{tabular}{r} \hline 1113200 \\ \hline 3008400 \\ \hline 1144480 \\ \hline \\ \hline \\ \hline \end{tabular} 404800 \begin{tabular}{r} 2800 \\ \hline \end{tabular} Earnings Per Share Income from Continuing Operations $3.58 Discontinued Operations Loss from Operations of Discontinued Division $ 0.81 Loss on Disposal of Discontinued Division 0.17 Net Income / (Loss) \begin{tabular}{l} $2.60 \\ \hline \end{tabular} Prepare a retained earnings statement. (List items that increase retained earnings first.)