please help me out with this question with explanation

Catena's Marketing Company has the following adjusted trial balance at December 31, 2021. No dividends were declared. However. 480 shares issued at the end of the year for $4.800 are included below: Debit $ 3, 300 Credit Cash Accounts receivable 4 000 Interest receivable 280 Prepaid insurance Notes receivable ( long-term) 3, 400 Equipment 4, 600 Accumulated depreciation 17, 990 $ 4, 800 Hocounts payable 4 200 corved expenses payable 1 820 ncome taxes payable 3, 600 Deferred rent revenue 1, 400 Contributed capital (960 shares) 5, 500 Retained earnings 3, 080 Sales revenue Interest revenue 15, 700 Rent revenue 280 lages expense 1, 700 Depreciation expense 21, 300 2, 700 Utilities expense 560 Insurance expense 1, 650 Rent expense 0, 800 noome tax expense 4 500 Total $75, 080 $ 75, 080 Prepare a multi-step statement of earnings in good form for 2021. Include earnings per share. (Round "Earnings per share" to 2 decimal places.) * Answer is complete but not entirely correct. CATENA'S MARKETING COMPANY Statement of Earnings For the Year Ended December 31, 2021 Operating r Sales revenue 45,700 Total operating revenues 45,70 Operating expenses Depreciation expense 2.700 Utilities expense O 560 Insurance expense 1,650 Equipment 17.980 Rent expense 10.800 Wages expense 21,300 Total operating expenses 65,000 Earnings from operations 10.670 Other items: Interest revenue 280 Rent revenue 1,700 Earnings before income taxes 12.650 Income taxes expense 4,500 Net earnings 8,150 Earnings per share 2.85 X