Presented below is a combined single-step income and retained earnings statement for Hardrock Mining Co. for 2017.

Statement of Income and Retained Earnings for the Year Ended December 31, 2017
($ in 000)
Net sales	$	5,281,954
Costs and expenses
Cost of products sold		4,765,505
Marketing, administrative, and other expenses		193,147
Interest expense		17,143
Other, net		54,529
Total expenses before taxes		5,030,324
Earnings before income taxes		251,630
Provision for income taxes		(75,489	)
Net income		176,141
Retained earnings at 1/1/17		3,046,660
Dividends on common stock		(100,000	)
Retained earnings at 12/31/17	$	3,122,801

Additional facts gleaned from notes to Hardrocks financial statement follow (amounts in $000):

1. Other, net for 2017 included a corporate restructuring charge of $8,777 and a profit of $12,000 on discontinued operations. The remainder of the category is composed of investment losses.
2. Marketing, administrative, and other expenses for 2017 included a loss on currency translation of $55.
3. All of these transactions were subject to Hardrocks income tax rate of 30%.
4. Hardrock disclosed earnings per share data only in the notes to the financial statements. The company had 10,000,000 shares of common stock outstanding throughout 2017.

Required:

Recast this single-step combined income statement and retained earnings statement as a multiple-step income statement in appropriate form. Include appropriate per share amounts. (Round your answers to 2 decimal places under "Earnings per common share:".)