The following information was taken from the records of Blue Inc. for the year 2017: Income tax applicable to income from continuing operations $183,022; income tax applicable to loss on discontinued operations $28,934, and unrealized holding gain on available-for-sale securities (net of tax) $24,700. Gain on sale of equipment $97,900 Cash dividends declared $163,300 Loss on discontinued operations 85,100 Retained earnings January 1, 2017 580,500 Administrative expenses Cost of goods sold 242,900 915,700 Rent revenue Selling expenses 49,900 284,400 Loss on write-down of inventory 69,100 Sales Revenue 1,902,600 Shares outstanding during 2017 were 104,100. Prepare a multiple-step income statement. (Round earnings per share to 2 decimal places, e.g. 1.48.) BLUE INC Income Statement