The following is a partial trial balance for General Lighting Corporation as of December 31, 2021: Account Title Debits Credits Sales revenue 3,100,000 Interest revenue 95,000 Loss on sale of investments 30,000 Cost of goods sold 1,340,000 Loss on inventory write-down (obsolescence) 350,000 Selling expense 450,000 General and administrative expense 225,000 Interest expense 94,000 There were 300,000 shares of common stock outstanding throughout 2021. Income tax expense has not yet been recorded. The income tax rate is 25%. Required: Prepare a single-step income statement for 2021, including EPS disclosures. Prepare a multiple-step income statement for 2021, including EPS disclosures.