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

Account Title	Debits	Credits
Sales revenue		1,600,000
Interest revenue		39,000
Gain on sale of investments		59,000
Cost of goods sold	780,000
Selling expenses	205,000
General and administrative expenses	84,000
Interest expense	49,000
Income tax expense	139,000

There were 140,000 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.

Prepare a single-step income statement for 2021, including EPS disclosures. (Round EPS answer to 2 decimal places.)

GREEN STAR CORPORATION
Income Statement
For the Year Ended December 31, 2021
Revenues and gains:
Total revenues and gains		0
Expenses and losses:
Total expenses and losses		0
Income before income taxes		0
Net income
Earnings per share

Prepare a multiple-step income statement for 2021, including EPS disclosures. (Amounts to be deducted should be indicated with a minus sign. Round EPS answer to 2 decimal places.)

GREEN STAR CORPORATION
Income Statement
For the Year Ended December 31, 2021
Gross profit
Operating expenses:
Total operating expenses		0
Operating income		0
Other income (expense):
Total other income, net		0
Income before income taxes		0
Net income
Earnings per share