Plano Co. 12/31/2018
Partial Trial Balance Data	Debits		Credits
Sales revenue			715,000
Interest revenue			61,000
Gain on sale of investments			111,000
Cost of goods sold	510,000
Selling expenses	149,000
Interest expense	31,000
General and administrative expenses	102,000

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.)

PLANO CO. Income Statement For the Year Ended December 31, 2018 Earnings per share