ear 2 income statement data for Blue Hamster, then answer the questions that follow. Be sure to round each dollar value to the neares: whole dollar. Blue Ha Manufacturing Inc. Income Statement for Year Ending December 31 Year 2 (Forecasted) Year 1 Net sales $15,000,000 11,250,000 600,000 $3,150,000 315,000 2,835,000 1,134,000 $1,701,000 150,000 1,551,000 425,250 $1,125,750 Less: Operating costs, except depreciation and amortization Less: Depreciation and amortization expenses Less: Interest expense Less: Taxes (40%) Less: Preferred stock dividends Less: Common stock dividends 600,000 Operating income (or EBIT) Pre-tax income (or EBT) Earnings after taxes Earnings available to common shareholders Contribution to retained earnings $1,413,469 150,000 1,551,000 425,250 $1,125,750 Earnings available to common shareholders Less: Common stock dividends Contribution to retained earnings $1,413,469 Given the In Year 2, if Blue Hamster has 10,000 shares of preferred stock issued and outstanding, then each preferred share shoud in annual dividends. If Blue Hamster has 200,000 shares of common from stock issued and outstanding, then the firm's earnings per share (EPS) is expected to change in Year 2. in Year 1 to Blue Hamster's before interest, taxes, depreciation and amortization (EBITDA) value changed from in Year 1 to in Year 2 . It is to say that Blue Hamster's net inflows and outflows of cash at the end of Years 1 and 2 are equal to the company's annual of the item reported in the contribution to retained earnings, $1,125,750 and $1,413,469, respectively. This is because income statement involve payments and receipts of cash