Wang Cpation's capital structure consists of 40,000 ordinary shares At December 31, 2015 an analysis of the accounts and discussions with company officials revealed the following informa Cash Loss on discontinued operations (net of tax) Ants receivable Share capital Accumulated depreciation Dividend revenue Inventory, January 1, 2015 Inventory, December 31, 2015 Uneared service revenue Accrued interest payable Land Patents Retained earnings, January 1, 2015 General and administrative expenses Dividends declared Income before income tax 60,000 28.000 90. 200.00 180,000 8.000 152.000 125.000 4.400 1.000 370,000 100,000 290,000 150,000 29,000 112.000 The amount of income taxes applicable to ordinary income was 133,600 Prepare the net income section of the multiple step income statement (IFRS format)