Rembrandt Paint Company had the following income statement items for the year ended December 31, 2018 ($ in 000s):

Net sales $ 37,000 Cost of goods sold $ 20,000 Interest income 390 Selling and administrative expenses 4,400 Interest expense 730 Restructuring costs 2,700

In addition, during the year the company completed the disposal of its plastics business and incurred a loss from operations of $3.5 million and a gain on disposal of the component's assets of $5.8 million. 800,000 shares of common stock were outstanding throughout 2018. Income tax expense has not yet been recorded. The income tax rate is 20% on all items of income (loss).

Required:

Prepare a multiple-step income statement for 2018, including EPS disclosures. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands except earnings per share. Round EPS answers to 2 decimal places.)