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

Account Title	Debits	Credits
Sales revenue		1,400,000
Interest revenue		35,000
Gain on sale of investments		55,000
Cost of goods sold	740,000
Selling expenses	185,000
General and administrative expenses	80,000
Interest expense	45,000
Income tax expense	135,000

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.