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Exercise 4-14 The following are selected ledger accounts of Blue Spruce Corporation at December 31, 2017: Cash $189,000 Entertainment expense Inventory (as of Jan. 1, 2017) 532,000 Office expense Sales revenue 4,279,000 Insurance expense Unearned revenue 110,000 Advertising expense Purchases 2,743,000 Freight-out Sales discounts 30,000 Depreciation of office equipment Purchase discounts 23,000 Depreciation of sales equipment Salaries and wages (sales) 283,000 Telephone and Internet expense (sales) Salaries and wages (administrative) 352,000 Utilities expense (administrative) Purchase returns and allowances 17,000 Miscellaneous expense Sales returns and allowances 75,000 Rental revenue Freight-in 68,000 Loss on disposal of equipment Accounts receivable 142,500 Interest expense Sales commission expense 80,100 Common shares $71,000 34,000 24,700 56,000 95,200 49,200 32,000 18,000 28,000 6,700 220,000 73,000 154,000 960,000 Holland's effective tax rate on all items is 20%. A physical inventory indicates that the ending inventory is $681,000. The number of common shares outstanding is 96,000. Prepare condensed multi-step 2017 income statement for Blue Spruce Corporation, showing expenses by function. Include calculation of EPS. (Round per share answer to 2 decimal places, e.g. 52.74.) Blue Spruce Corporation Income Statement For the Year Ended December 31, 2017 Net Income / (Loss) S cu