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

Account Title	Debits	Credits
Sales revenue		2,100,000
Interest revenue		49,000
Gain on sale of investments		69,000
Cost of goods sold	880,000
Selling expenses	255,000
General and administrative expenses	94,000
Interest expense	59,000
Income tax expense	149,000

There were 100,000 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.