Presented below is information related to Java Company for the year ended December 31, 2018. All account balances below have "normal" account balance and are presented pre-tax Cost of goods sold 900,000 750,000 35,000 40,000 60,000 145,000 100,000 80,000 60,000 120,000 650,000 1,500,000 50,000 200,000 Common stock Depreciation expense common stock Dividends preferred stock Gain on sale of fixed asset Dividends Gain on disposal of discontinued component Net operating loss from discontinued component Interest expense Interest revenue Retained earnings, January 1, 2018 Sales revenue Sales returns and allowances Selling and administrative expenses Assumptions: 30% tax rate outstanding during the year 100,000 shares of common stock were Instructions: Prepare a multi-step income statement including EPS data for Java Company for the year ended December 31 2018