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

Sales revenue	$	22,000	Cost of goods sold	$	12,500
Interest revenue		180	Selling and administrative expense		2,900
Interest expense		380	Restructuring costs		1,200

In addition, during the year the company completed the disposal of its plastics business and incurred a loss from operations of $2 million and a gain on disposal of the components assets of $2.8 million. 600,000 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). Required: Prepare a multiple-step income statement for 2021, 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.)

$ REMBRANDT PAINT COMPANY Income Statement For the Year Ended December 31, 2021 ($ in thousands, except per share amounts) Sales revenue Cost of goods sold Gross profit Operating expenses Selling and administrative expenses $ Restructuring costs 22,000 (12,500) 9,500 (2.900) (1,200) (4.100) 5,400 Operating income Other income (expense): Interest expense (200) (200) 5,200 (1,300) 3,900 Other income, net Income from continuing operations before income taxes Income tax expense Income from continuing operations Discontinued operations: Income from operations of discontinued component Income tax expense Income on discontinued operations Net income Earnings per share: Income from continuing operations Income on discontinued operations Net income 800 (200) 600 4,500 $