Rembrandt Paint Company had the following income statement items for the year ended December 31, 2024 ($ in thousands):

Sales revenue	$ 33,000	Cost of goods sold	$ 18,000
Interest revenue	400	Selling and administrative expense	4,000
Interest expense	600	Restructuring costs	2,300

In addition, during the year, the company completed the disposal of its plastics business and incurred a loss from operations of $3.1 million and a gain on disposal of the components assets of $5 million. There were 600,000 shares of common stock outstanding throughout 2024. 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 2024, including EPS disclosures.

Note: 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.