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The following items were taken from the adjusted trial balance of the Bremeur Corp. on 31 December 205. Assume an average 20% 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 36,000 shares outstanding at the beginning of the year. On 31 August 205, an additional 9,000 shares were issued; at the end of 205,45,000 shares were outstanding. Required: 1. Prepare a single-step income statement. (Round "Earnings per share" answers to 2 decimal places. Loss amounts should be indicated by a minus sign.) 2. Prepare a multiple-step income statement. (Round "Earnings per share" answers to 2 decimal places.)