The following information is related to Windsor Company for 2025. Retained earnings balance, January 1, 2025 Sales revenue $1,019,200 26,000,000 Cost of goods sold 16,640,000 Interest revenue 72,800 Selling and administrative expenses 4,888,000 Write-off of goodwill 852,800 Income taxes for 2025 1,293,760 Gain on the sale of investments 114,400 Loss due to flood damage 405,600 Loss on the disposition of the wholesale division (net of tax) 457,600 Loss on operations of the wholesale division (net of tax) 93,600 Dividends declared on common stock 260,000 Dividends declared on preferred stock 83,200 Windsor Company decided to discontinue its entire wholesale operations (considered a discontinued operation) and to retain its manufacturing operations. On September 15, Windsor 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.) WINDSOR COMPANY Income Statement