The following items are from the adjusted trial balance of Bailey Corp. on December 31, the end of its annual accounting period. Assume an average 25% income tax on all items. Weighted average shares of common stock outstanding for the year were 10,000. Sales revenue $645,200 Depreciation for the period 6,000 Rent revenue 2,400 Gain on sale of investment 2,000 Cost of goods sold 330,000 Selling expenses 136,000 General and administrative expenses 110,000 Interest revenue 900 Interest expense 1,500 Loss on sale of investment 22,000 Prepare a multiple-step income statement for the 12 months ended December 31, including the earnings per share disclosure. Assume that rent revenue is a nonoperating revenue. Note: Use a negative sign only for an expense or loss