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$5,281,954Costs and expensesCost of products sold4,765,505Marketing, administrative, and other expenses193,147Interest expense17,143Other, net54,529Total expenses before taxes5,030,324Earnings before income taxes251,630Provision for income taxes(75,489)Net income176,141Retained earnings at 1/1/173,046,660Dividends on common stock(100,000)Retained earnings at 12/31/17$3,122,801

Additional facts gleaned from notes to Hardrock's 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 Hardrock's 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:".)