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 27,000 shares outstanding at the beginning of the year. On 31 August 20X5, an additional 6,000 shares were issued; at the end of 20X5, 33,000 shares were outstanding.

Sales revenue from continuing operations$740,200Revenue in business segment being discontinued93,000Rent revenue4,200Interest revenue1,800Gain on sale of investments3,800Distribution expenses154,000General and administrative expenses128,000Operating expenses in business segment being discontinued87,000Interest expense3,300Depreciation and amortization7,800Settlement of legal claim agains the company11,800Asset impairments, discontinued operation13,800Cost of goods sold348,000

Required:

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

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