21. Required: Prepare a multi-step income statement with earnings per share disclosure. (12 points) Plano Co. 12/31/18 Debits Credits Partial Trial Balance Data: Sales revenue 700,000 Interest revenue 60,000 Gain on sale of investments 110,000 Cost of goods sold 500,000 Selling expenses 150,000 Loss on sale of land 40,000 Interest expense 30,000 General and administrative expenses 60,000 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%