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 33,000 shares outstanding at the beginning of the year. On 31 August 20X5, an additional 6,000 shares were issued; at the end of 20X5, 39,000 shares were outstanding.

Sales revenue from continuing operations$702,700 Revenue in business segment being discontinued78,000Rent revenue2,700Interest revenue1,050Gain on sale of investments2,300Distribution expenses139,000General and administrative expenses113,000Operating expenses in business segment being discontinued79,500Interest expense1,800Depreciation and amortization6,300Settlement of legal claim agains the company10,300Asset impairments, discontinued operation12,300Cost of goods sold333,000

Required:

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

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