Required:

a. Multiple-step income statement that includes earnings per share disclosures.

b. Retained earnings statement.

c. Classified balance sheet.

Harold's Hardware Store Trial Balance, December 31, 2016+ Account Title Debit Credit 442,000 700,000 1,040,000 . Land.. Accumulated depreciation-building. Accumulated depreciation-furniture & equipment. 225,000 + 95,000 + 60,000 $8,080,000 2,675,000 4,840,000 800,000 50,000 570,000 75,000 800,000 104,000 + 249,000 + Common Stock, $2 par Treasury stocks Additional informationy 1. Receivables include Amount owed by customers Allowance for uncollectible accounts from customers(40,000) Loan receivable due October 2017 Prepaid insurance (from Jan. 2017 to March 2017) Total receivableS $450,000 29,300+ $442.000 Harold's Hardware Store Trial Balance, December 31, 2016+ Account Title Debit Credit 442,000 700,000 1,040,000 . Land.. Accumulated depreciation-building. Accumulated depreciation-furniture & equipment. 225,000 + 95,000 + 60,000 $8,080,000 2,675,000 4,840,000 800,000 50,000 570,000 75,000 800,000 104,000 + 249,000 + Common Stock, $2 par Treasury stocks Additional informationy 1. Receivables include Amount owed by customers Allowance for uncollectible accounts from customers(40,000) Loan receivable due October 2017 Prepaid insurance (from Jan. 2017 to March 2017) Total receivableS $450,000 29,300+ $442.000