The following is a partial trial balance for the Green Star Corporation as of December 31, 2016:

Account Title	Debits	Credits
Sales revenue		1,550,000
Interest revenue		38,000
Gain on sale of investments		58,000
Cost of goods sold	770,000
Selling expenses	200,000
General and administrative expenses	83,000
Interest expense	48,000
Income tax expense	138,000

110,000 shares of common stock were outstanding throughout 2016.

2.	Prepare a multiple-step income statement for 2016, including EPS disclosures. (Amounts to be deducted should be indicated with a minus sign. Round EPS answer to 2 decimal places.)