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Exercise 4-14 PRINTER VERSION BACK NEXT The following are selected ledger accounts of Ayayai Corporation at December 31, 2017: Cash $183,000 Entertainment expense Inventory (as of Jan. 1, 2017) $66,900 539,000 Office expense Sales revenue 33,500 4,227,000 Insurance expense 22,000 Unearned revenue 109,000 Advertising expense 52,600 Purchases 2,810,000 Freight-out 90,000 Sales discounts 31,000 Depreciation of office equipment 45,900 Purchase discounts 24,000 Depreciation of sales equipment 39,700 Salaries and wages (sales) 281,000 Telephone and Internet expense (sales) 16,800 Salaries and wages (administrative) 349,000 Utilities expense (administrative) 35,700 Purchase returns and allowances 16,000 Miscellaneous expense 6,000 Sales returns and allowances 79,000 Rental revenue 250,000 Freight-in 72,000 Loss on disposal of equipment 70,000 Accounts receivable 141,700 Interest expense 185,000 930,000 Sales commission expense 85,800 Common shares Holland's effective tax rate on all items is 40%. A physical inventory indicates that the ending inventory is $687,000. The number of common shares outstanding is 93,000. Prepare a condensed multi-step 2017 income statement for Ayayai Corporation, showing expenses by function. Include calculation of EPS. (Round per share answer to 2 decimal places, e.g. 52.74.)