Rembrandt Paint Company had the following income statement items for the year ended December 31, 2021 ($ in thousands):

Sales revenue	$	37,000	Cost of goods sold	$	20,000
Interest revenue		480	Selling and administrative expense		4,400
Interest expense		680	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 components assets of $5.8 million. 800,000 shares of common stock were outstanding throughout 2021. Income tax expense has not yet been recorded. The income tax rate is 25% on all items of income (loss).

REMBRANDT PAINT COMPANY Income Statement For the Year Ended December 31, 2021 ($ in thousands, except per share amounts) Gross profit Operating expenses: 0 0 Operating income Other income (expense): 0 Other income, net income from continuing operations before income taxes 0 0 Income from continuing operations Discontinued operations: 0 Income on discontinued operations Net income Earnings per share: $ 0 Net income