Presented below is a combined single-step income and retained earnings statement for Hardrock Mining Co. for 20x1. Statement of Income and Retained Earnings for the Year Ended December 31, 20x1 Met sales Costs and expenses Cost of products sold (0 in 000) $5,281,954 4,765,505 193,147 Marketing, administrative, and other expenses Interest expense Other, het Total expenses before taxes Earnings before income taxes Provision for income taxes Net income Dividends on common stock Retained earnings at 1/1/20x1 Retained earnings at 12/31/20x1 17,143 54,529 5,030,324 251,630 (52,842) 198,788 3,046,660 (100,000) $3,145,448 Additional facts gleaned from notes to Hardrock's financial statements follow (dollar amounts in thousands) a. Other, net for 20X1 included a corporate restructuring charge of $8,777 and a pre-tax profit of $12,000 on discontinued operations. The remainder of the category is composed of investment losses. b. Marketing, administrative, and other expenses for 20X1 included a loss on currency translation of $55. c. All of these transactions were subject to Hardrock's income tax rate of 21% d. 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 20X1. Required: Recast this single-step combined income statement and retained earnings statement as a multiple-step income statement. Include appropriate per share amounts. (Round your answers to 2 decimal places under "Earnings per common share:". For others, enter you answers in thousands rounded to the nearest whole dollar.) Hardrock Mining Co. Income Statement For the Year ended December 31, 20X1