The following information is a partial trial balance for Piano Co. at December 31, 2015 Debits Credits Sales revenue 700,00 Interest revenue 60,000 Gain on sale of investments 110,000 Cost of golds sold 500,000 Selling expenses 150,000 Restructuring costs 40,000 Interest expense 30,000 General and administrative expenses 60,000 Piano had 50,000 shares of stock outstanding through the year. Income tax expense has not been accrued. Then effective tax rate is 30 %. Required: In the space provided below prepare a single step income statement, in correct format, for Piano Company using the data above. Be sure to include earnings per share