The following information for Decher Automotives covers the year ended 2012:
![2311_75a166ca-4c8f-4783-a2d9-4acc2b2d2e0e.png](https://secure.tutorsglobe.com/CMSImages/2311_75a166ca-4c8f-4783-a2d9-4acc2b2d2e0e.png)
![2071_8f038915-72ae-4329-b495-9e8f82718d83.png](https://secure.tutorsglobe.com/CMSImages/2071_8f038915-72ae-4329-b495-9e8f82718d83.png)
Required
a. Prepare a multiple-step income statement.
b. Assuming that 100,000 shares of common stock are outstanding, calculate the earnings per share before extraordinary items and the net earnings per share.
c. Prepare a single-step income statement.