Following is a partial trial balance for Plano Company. 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%. Prepare a multiple-step income statement with earnings per share disclosure.

Plano Company
Partial Trial Balance
As of December 31, 201X
	Debit	Credit
Sales revenue		700,000
Interest revenue		60,000
Gain on sale of investments (infrequent		110,000
but not unusual)
Cost of goods sold	500,000
Selling expenses	150,000
Restructuring costs	40,000
Interest expense	30,000
General and administrative costs	60,000