The following information was taken from the records of Mill Corporation for the year ended December 31, 2024: Sales revenue $1,400,000 Discontinued operations loss (gross) 90,000 Selling expenses $128,000 Cash $210,000 Accounts receivable $90,000 Common stock $200,000 Cost of goods sold $650,000 Accumulated depreciation-machinery $180,000 Dividend revenue $8,000 Unearned service revenue $4,400 Interest payable $1,000 Land $357,000 Patents $100,000 Retained earnings, January 1, 2024 $270,000 Interest expense $17,000 Administrative expenses $210,000 Common Stock dividends declared $37,000 Allowance for doubtful accounts $5,000 Notes payable (maturity 8/1/27) $200,000 Machinery $450,000 Materials inventory $40,000 Accounts payable $60,000 Darden Corporations effective tax rate on all items is 30% and its capital structure consists of 70,000 shares of common stock. - Prepare a multiple-step income statement (including the presentation of earnings per share) , and Prepare a retained earnings statement.