The following items were taken from the adjusted trial balance of the Bentley Inc. for the year ended December 31, 2015. Assume an average 25% income tax on all items. The accounting period ends December 31, and all amounts given are pre-tax. Bentley Inc. had 22,000 common shares throughout the fiscal year. Bentley Inc. follows IFRS. Account Accounts payable... Accounts receivable a) Prepare a multi-step income statement. Please make sure your final answer(s) are accurate to 2 decimal places. Bentley Inc. Income Statement Balance 76,000 78,000 Cash... 48,000 For the year ended December 31, 2015 Cost of goods sold. 77,000 Depreciation expense, building.. 15,000 Dividends received on investment in shares..... 42,000 Gain on retirement of bonds.... 60,000 Gain on sale of discontinued operations.. 95,000 General and administrative expense... 76,000 Insurance expense... Interest expense Interest income.. Loss on sale of long-term investment Notes receivable... Sales Selling expenses... 33,000 REQUIRED DISCLOSURES: 36,000 b) Calculate basic earnings per share (EPS) from continuing operations. Please make sure your final answer(s) are accurate to 2 decimal places. EPS = $ 34,000 55,000 136,000 700,000 114,000 c) Calculate basic earnings per share from discontinued operations. Please make sure your final answer(s) are accurate to 2 decimal places. EPS = $ d) Calculate earnings per share for net income. Please make sure your final answer(s) are accurate to 2 decimal places. EPS = $ e) Report the income tax amount for the gain on sale of discontinued operations. Please make sure your final answer(s) are accurate to the nearest whole number. Tax amount = $