Rembrandt Paint Company had the following income statement items for the year ended December 31, 2013 ($ in 000s):

Net sales	$	25,000	Cost of goods sold	$	14,000
Interest income		270	Selling and administrative expenses		3,200
Interest expense		490	Restructuring costs		1,500
Extraordinary gain		3,700

In addition, during the year the company completed the disposal of its plastics business and incurred a loss from operations of $2.4 million and a gain on disposal of the components assets of $3.4 million. 600,000 shares of common stock were outstanding throughout 2013. Income tax expense has not yet been accrued. The income tax rate is 40% on all items of income (loss).

Required:

Prepare a multiple-step income statement for 2013, including EPS disclosures.