How to make Makefile for a shared library?

1.
CFLAGS = -g $(INC) -fPIC <- -fPIC


2.
TARGET = libio.so.1

all : $(TARGET)
$(TARGET) : $(OBJS)
$(CC) -shared -Wl,-soname,$@ -o $@ $(OBJS)
<- -shared -Wl,-soname,$@