The following is a partial trial balance for the Green Star Corporation as of December 31, 2021:

Account Title	Debits	Credits
Sales revenue		1,750,000
Interest revenue		42,000
Gain on sale of investments		62,000
Cost of goods sold	810,000
Selling expenses	220,000
General and administrative expenses	87,000
Interest expense	52,000
Income tax expense	142,000

There were 150,000 shares of common stock outstanding throughout 2021.

Required:

1. Prepare a single-step income statement for 2021, including EPS disclosures.

2. Prepare a multiple-step income statement for 2021, including EPS disclosures.