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The accounts of Consolidated Can contain the following amounts at December 31, 2008: Cost of products sold $410,000 Dividends 3,000 Extraordinary gain (net of tax) 1,000 Income taxes 9,300 Interest expense 8,700 Other income 1,600 Retained earnings, 1/1 270,000 Sales 480,000 Selling and administrative expense 42,000 Required Prepare a multiple-step income statement combined with a reconciliation of retained earnings for the year ended December 31, 2008.

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