(a) Gross profits:
$28700 Sales revenue
$23900 Service revenue
$41000 Rental revenue
$93600 Total Revenue
(-$44000) Cost of goods sold
$49600 Gross Profits
(b) Operating Expense
$12500 General and administrative expense
$5150 Selling expense
$17650 Operating expense
(c) Operating income
$49600 Gross Profit
($17650) Operating expense
$31950 Operating income
(d) Operating Income
$31950 Operating income
($8800) Interest expense
$23150 Pretax income
(e) Net Income
$23150 Pretax Income
($5300) Income tax expense
$17850 Net Income
(f) Earnings Per Share
$17850/15000= $1.19

Since you will not respond except for either rude comments or additional questions. Will not do as asked, I am closing the thread. Do not post again, unless you wish to obey and follow the rules