Account Title	Debits	Credits
Sales revenue		1,850,000
Interest revenue		44,000
Gain on sale of investments		64,000
Cost of goods sold	830,000
Selling expenses	230,000
General and administrative expenses	89,000
Interest expense	54,000
Income tax expense	144,000

There were 130,000 shares of common stock outstanding throughout 2021.

Required:

Prepare a single-step income statement for 2021, including EPS disclosures.

Prepare a multiple-step income statement for 2021, including EPS disclosures.