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

Account Title Debits Credits

Sales revenue 1,300,000

Interest revenue 33,000

Gain on sale of investments 53,000

Cost of goods sold 720,000

Selling expenses 175,000

General and administrative expenses. 78,000

Interest expense 43,000

Income tax expense 133,000

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.