Plano Co. 12/31/16
Partial Trial Balance Data	Debits		Credits
Sales revenue			592,000
Interest revenue			79,000
Gain on sale of investments			129,000
Cost of goods sold	435,000
Selling expenses	131,000
Restructuring costs	31,000
Interest expense	21,000
General and administrative expenses	51,000

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%.

Required:

Prepare a multiple-step income statement with earnings per share disclosure. (Amounts to be deducted should be indicated with a minus sign. Round EPS answer to 2 decimal places.)

INCOME STATEMENT NEEDED FOR THE YEAR ENDED IN 12/31/2016