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The following pretax amounts are taken from the accounting records of Stone Corp. at December 31, its annual year-end. Problem 3-55 Preparing a MultipleStep Income Statement with Earnings Per Share Disclosure L01, 2, 4 Required a. Prepare a multiple-step income statement, including tax allocation and earnings per share disclosure. Note: Restructuring costs are considered unusual and infrequent. b. Compute the ending balance at December 31 for retained earnings. c. Assume instead that the restructuring costs of $20,000 are estimated costs based on a written plan to downsize one of its facilities. Although the plan has not yet been publicly announced, management is committed to the plan as of December 31. Describe how the answer to part a changes, if it does