Exercise 2: (60 points) During year 2021, Winston Ltd. obtained an income after taxes from continuing activities of $287,000 During the month of February 2021, the company decided to sell a segment of activity. The segment generated losses before taxes prior to its disposal for $16,000. The sale of the assets of the segment implied a loss before taxes of $40,000 In May 2021, a tornado destroyed a warehouse of the compamy causing losses for $80,000 Finally, the accountant of the company decided to change the depreciation method of the assets from double declining balance tostraight line method. This implied an additional income of $40,000 Tax rate is 25%. 1.- Prepare the income statement of the company and calculate the net income obtained in 2021 (30 points) 2.- Prepare the earning per share figure for each section of the income statement taking into account that the company had an average of 40,000 shares of common stocks outstanding throughout year 2021, and 8% preferred stocks outstanding for a total amount of $100,000. (30 points)