The accountant of Sunland Shoe Co. has compiled the following information from the company's records as a basis for an income statement for the year ended December 31, 2025. There were 20,000 shares of common stock outstanding during the year. Prepare a multiple-step income statement. (Round earnings per share to 2 decimal places, eg.1.48. Enter selling expenses before administrative expenses. Enter other revenue and gains before other expenses and losses.) .