Multiple-Step and Single-Step Income Statements. The following items were derived from Gold Company's December 31 adjusted trial balance: Additional data: 1. Seven thousand shares of common stock have been outstanding the entire year. 2. The income tax rate is 30% on all items of income. Required: 1. Prepare a multiple-step income statement. Round earnings per share computations to two decimal places. 1. Prepare a multiple-step income statement. Round earnings per share computations to two decimal places. GOLD COMPANY Income Statement (Multi-Step) For Year Ended December 31, Current Year 3. If Gold Company used IFRS, its income statement