Plano Co. 12/31/2021
Partial Trial Balance Data	Debits		Credits
Sales revenue			775,000
Interest revenue			65,000
Gain on sale of investments			115,000
Cost of goods sold	550,000
Selling expense	145,000
Interest expense	35,000
General and administrative expenses	110,000

Plano had 50,000 shares of stock outstanding throughout the year. Income tax expense has not yet been accrued. The effective tax rate is 25%. Required: Prepare a multiple-step income statement with earnings per share disclosure. (Amounts to be deducted should be indicated with a minus sign. Round Earnings per share answer to 2 decimal places.)