Hendrick, Inc. has the following data for the year ended December 31, 2017:

Net sales		$270,000
Discontinued operations loss		20,000
Cost of goods sold		165,000
Interest expense		3,000
Selling expenses		15,000
Administrative expenses		35,000
Shares of capital stock outstanding, 10,000
Tax rate of 30% on all items

Prepare a multiple-step income statement for Hendrick, Inc. for the year ended December 31, 2017. (Round earnings per share answers to 2 decimal places, e.g. 5.25.)