Rembrandt Paint Company had the following income statement items for the year ended December 31, 2024 ($ in thousands): Sales revenue $ 20,000 Interest revenue Interest expense 140 340 Cost of goods sold Selling and administrative expense Restructuring costs $ 11,500 2,700 1,000 In addition, during the year, the company completed the disposal of its plastics business and incurred a loss from operations of $1.8 million and a gain on disposal of the component's assets of $2.4 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.