Rembrandt Paint Company had the following income statement items for the year ended December 31, 2013 ($ 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
Extraordinary gain		4,900

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 2013. Income tax expense has not yet been accrued. The income tax rate is 20% on all items of income (loss).

Required:

Prepare a multiple-step income statement for 2013, 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.)