Using the multiple-step form, prepare an income statement and a retained earnings statement for the year ended June 30, 2014. (List items that increase retained earnings first. Round earnings per share to 2 decimal places, e.g. 1.48.)

Using the single-step form, prepare an income statement and a retained earnings statement for the year ended June 30, 2014. (List items that increase retained earnings first. Round earnings per share to 2 decimal places, e.g. 1.48.)