Can someone help me with the following problem.

The following items were taken from the records of Moonlight Video Inc. for the calendar year 2007:
Prior period error $40,000 Cash dividends declared 80,000 Cost of sales 300,000 Selling and administrative expenses 350,000 Sales 1,000,000 Interest income 15,000 Interest expense (25,000) Beginning retained earnings 800,000 Extraordinary gain 50,000 Gain from the sale of the VCR segment 200,000 Operating loss from the VCR segment$(80,000)
Ending number of shares of common stock 90,000
Weighted-average number of common shares outstanding 100,000
Tax rate - 30%

1.) Using the information above, prepare a multiple-step income statement for 2007 including EPS disclosure.
(I got stuck on this part but this is what I have so far.)
Moonlight
Income Statement
For the Year Ended December 31, 2007

Revenues:
Sales
1,000,000
Cost of sales
300,000
Gross profit
700,000
Operating Expenses
350,000
Operating income
350,000
Loss from the VCR segment
(80,000)
Gain from the sale of VCR segment
200,000
Interest Income
15,000
Interest Expense
(25,000)
Income before Income taxes
460,000
Income tax expense
138000
Net Income
322,000

I am not sure if I did this correctly because I wasn't sure where I would put the prior period error, the extraordinary gain and if I put the loss and gain from the sale of the VCR segment in the right spot.
I cannot do the EPS disclosure or the statement of retained earnings until I find the net income.
Any help would greatly be appreciated.