1. Multiple-step income statement with NCI

Presented below is information related to Viel Company at December 31, 2020.

Sales revenue	$ 310,000
Cost of goods sold	140,000
General and administrative expenses	50,000
Gain on life insurance proceeds	30,000
Loss on sale of securities	10,000
Loss on impairment of property, plant, and equipment	6,000
Income tax expense	12,000
Income allocation to non-controlling interest	25,000
Common dividends declared	14,000
Preferred dividends declared and paid	5,000
Unrealized loss on available-for-sale debt investments (33.33% effective tax rate)	15,000
Retained earnings, January 1	44,000
Common stock, January 1	100,000
Paid-in capital in excess of par value, January 1	50,000
Accumulated other comprehensive income, January 1	$ 13,000
Common stock outstanding (shares)	100,000

Instructions: Prepare a consolidated multiple-step income statement. Round earnings per share to 2 decimal places.