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The following information was taken from the ledger and other records of Lillie Inc.
at December 31, 2022. All amounts are pre-tax.
Account Name								Balance
General Expenses								$75,000
Gain on Sale of Discontinued Operation								210,000
Cost of Goods Sold								2,659,000
Interest Expense								28,000
Interest Revenue								4,000
Gain on sale of equipment								29,000
Sales Discounts								1,200
Sales Revenue								3,775,000
Selling Expenses								46,000
Loss from discontinued operations								348,000
Prepaid Expenses								22,000
Preferred Shares,		$3	cumulative	20,000	shares authorized			200,000
	12,000	issued and authorized
Dividends Declared and Paid, 2022								86,000
Retained Earnings, January 1, 2022								316,000
Common Shares, unlimited authorization,				180,000	issued and outstanding			422,000
Additional Information: There was no change in number of preferred shares during
the year. Preferred share cash dividends were in arrears for 2021. There were
145,000	common shares outstanding on January 1, 2022.				20,000	shares were
issued on April 1, 2022 and another			17,000	shares were issued on Oct 1, 2022
Required: Prepare an Income Statement in good form for Lillie Inc. for the
fiscal year ended December 31, 2022. Use an income tax rate of						40%
Include full earnings per share disclosure and show all calculations.