Please Help!

The following items were taken from the adjusted trial balance of the Bremeur Corp. on $31$ December $205.$ Assume an average $25\%$

income tax on all items $($including the divestiture loss$).$ The accounting period ends $31$ December. All amounts given are pre$-$tax and

subject to the same income tax rate. Bremeur had $34,000$ shares outstanding at the beginning of the year. On $31$ August $205,$ an

additional $9,000$ shares were issued; at the end of $205,43,000$ shares were outstanding.

Required:

Prepare a single$-$step income statement. $($Round "Earnings per share" answers to $2$ decimal places. Loss amounts should be

indicated by a minus sign.$)$

Prepare a multiple$-$step income statement. $($Round "Eornings per share" answers to $2$ decimal places.$)$