2. Prepare a correct statement of earnings for the current year in good form, including earnings per share, assuming that 8,100 shares are outstanding. (Round "Earnings per share" to 2 decimal places.) BARTON INC. Statement of Earnings For the Year Ended December 31, 2020 Expenses: Total expenses Eamings per share Saved Help Save Barton Inc. completed its first year of operations on December 31. Because this is the end of the fiscal year, the company bookkeeper prepared the following tentative statement of earnings: Statement of Earnings, Current Year Rental revenue Expenses: Salaries and wages expense Maintenance expense Rent expense (on location) Utilities expense Gas and oil expense Miscellaneous expenses (items not listed elsewhere) Total expenses Net earnings $125,000 $29,600 13, 100 10,100 5,100 4,100 2,100 64,100 $ 69,900 You are an independent accountant hired by the company to audit its accounting systems and review its financial statements. In your audit, you developed additional data as follows: a. Unpaid wages for the last three days of December amounting to $420 were not recorded. b. The unpaid $510 telephone bill for December has not been recorded. c. Depreciation on rental cars, amounting to $24,100 for the current year, was not recorded. d. Interest on a $31,000, one-year, 10 percent note payable dated October 1 of the current year, was not recorded. The full amount of interest is payable on the maturity date of the note. e. The deferred rental revenue account at December 31, includes $5,100 to be earned in January of the next year. f Maintenance expense includes $2,100, which is the cost of maintenance supplies still on hand at December 31. These supplies will be used in the next year. 9. The income tax expense is $8,100. Payment of income tax will be made next year