Use the drop-downs to select the accounts that should be properly included on the Income Statement. Compute earnings per share. The unadjusted, adjusted, or post-closing balances will appear for each account, based on your selection.

H 8 H Tool Trial Balance on January 1, 2023 (dollars in millions, except par value) Cash Accounts receivable Supplies Land Equipment Accumulated depreciation (on equipment) Other noncurrent assets (not detailed to simplify) Accounts payable Wages payable Interest payable Dividends payable Income taxes payable Long-term notes payable Common stock (8 million shares, $0.50 par value) Additional paid-in capital Retained earnings Service revenue Depreciation expense Supplies expense Wages expense Interest expense Income tax expense Miscellaneous expenses (not detailed to simplify) Totals Debit 13 78 109 Credit 80 17 109 Unadjusted v Operating revenues: Operating expenses: Total operating expenses 0 0 Other item: 0 Net income $ 0 Earnings per share _