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%.

Plano Co. 12/31/18
Partial Trial Balance Data	Debits		Credits
Sales revenue			805,000
Interest revenue			67,000
Gain on sale of investments			117,000
Cost of goods sold	570,000
Selling expenses	143,000
Restructuring costs	40,000
Interest expense	37,000
General and administrative expenses	114,000

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.)