Plano Co. 12/31/16
Partial Trial Balance Data	Debits		Credits
Sales revenue			845,000
Interest revenue			70,000
Gain on sale of investments			120,000
Cost of goods sold	605,000
Selling expenses	140,000
Restructuring costs	50,000
Interest expense	40,000
General and administrative expenses	70,000

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%.

Prepare a single-step income statement with earnings per share disclosure.(Round EPS answer to 2 decimal places.)