Plano Co. 12/31/2018
Partial Trial Balance Data	Debits		Credits
Sales revenue			760,000
Interest revenue			64,000
Gain on sale of investments			114,000
Cost of goods sold	540,000
Selling expenses	146,000
Interest expense	34,000
General and administrative expenses	108,000

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.)