Plano had 50,000 shares of stock outstanding throughout the year. Income tax expense has not yet been accrued. The effective tax rate is 30%.

Plano Co. 12/31/2018
Partial Trial Balance Data	Debits		Credits
Sales revenue			602,000
Interest revenue			78,000
Gain on sale of investments			128,000
Cost of goods sold	445,000
Selling expenses	132,000
Interest expense	22,000
General and administrative expenses	84,000

Required :

Prepare a multiple-step income statement with earnings per share disclosure. (Amounts to be deducted should be indicated with a minus sign. Round EPS answer to 2 decimal places.)