The following items were taken from the adjusted trial balance of the Bremeur Corp. on 31 December 20X5. Assume an average 20% income tax on all items (including the divestiture loss). The accounting period ends 31 December. All amounts given are pre-tax and subject to the same income tax rate. Bremeur had 21,000 shares outstanding at the beginning of the year. On 31 August 20X5, an additional 6,000 shares were issued; at the end of 20X5, 27,000 shares were outstanding.

Sales revenue from continuing operations	$	725,200
Revenue in business segment being discontinued		87,000
Rent revenue		3,600
Interest revenue		1,500
Gain on sale of investments		3,200
Distribution expenses		148,000
General and administrative expenses		122,000
Operating expenses in business segment being discontinued		84,000
Interest expense		2,700
Depreciation and amortization		7,200
Settlement of legal claim against the company		11,200
Asset impairments, discontinued operation		13,200
Cost of goods sold		342,000

Required: 1. Prepare a single-step income statement. (Round "Earnings per share" answers to 2 decimal places. Loss amounts should be indicated by a minus sign.)

2. Prepare a multiple-step income statement. (Round "Earnings per share" answers to 2 decimal places.)