Whispering Winds Corporation had sales revenue of $5,925,000 and investment revenue of $230,000 for the year ended December 31, 2023. Other items pertaining to 2023 were askollows: Cost of goods sold Salaries and wages expense (sales) Advertising expense Entertainment expense Selling expenses $4,630,000 361,000 129.000 70,000 560,000 Salaries and wages expense (administrative) 303,000 Rent expense 101,000 Utilities expense 42,000 Rent expense Utilities expense 101,000 42,000 446,000 Administrative expenses Increase in value of company reputation 75,000 Unrealized gain on value of patents 36,000 Interest expense 156,000 Income tax expense 76,000 Whispering Winds has 100,000 common shares outstanding throughout the year. Prepare a multiple-step income statement for Whispering Winds Corporation, show of EPS. (Round per share answer to 2 decimal places, e.g. 52.75.) Prepare a multiple-step income statement for Whispering Winds Corporation, showing expenses by function. Include calculation of EPS. (Round per share answer to 2 decimal places, eg. 52.75) Whispering Winds Corporation Income Statement For the Year Ended December 31, 2023