The INDUSTRIAL company "Los Yupis SAC", has 21 Collaborators, whose business purpose is to design, manufacture and commercialize Computer Equipment, ideal for e-business Offices, in which you work in the Finance area, and have commissioned to prepare the Financial Statements for the year 2015, and has the following information:

• Has obtained financial income for an amount equivalent to 120% of the Financial Expense
• Legal Reserve Rate of 10%
• Loans have been received from shareholders for an amount of S / 4 600
• Sales made were S / 205,000
• On 12.31.15, he had a prepaid expense of S / 17,500
• Administrative expenses amounted to S / 2,400 quarterly
• Sales commissions were S / 4,300 bimonthly
• The Cash and Bank Balance as of 12.31.15 was S / 12,500
• There is a long-term bank debt of S /. 35,300, with an interest of S /. 1,200 semiannual.
• There was a cost of sales that represents 60% of sales
• Income tax rate is 28%

It is requested:

a) Prepare the Income Statement as of December 31, 2015, until freely available profit.

b) For each sol (S / 1 .00) that the company sells at most, how much could the shareholders receive from dividends?