Requirement 1. Prepare Beemer Book Company's single-step income statement for the year ended December 31, 2018, including earnings per share (EPS). Beemer had 1,000,000 shares of common stock and no preferred stock outstanding during the year. (Round earnings per share amounts to the nearest cent.) Beemer Book Company Income Statement Year Ended December 31, 2018 (In thousands except per share amounts) Earnings per share (EPS)