The following items were taken from the adjusted trial balance of the Bremeur Corp. on 31 December 20X5. Assume an average 30% 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 23,000 shares outstanding at the beginning of the year. On 31 August 20X5, an additional 6,000 shares were issued; at the end of 20X5, 29,000 shares were outstanding. Sales revenue from continuing operations $ 730,200 Revenue in business segment being discontinued 89,000 Rent revenue 3,800 Interest revenue 1,600 Gain on sale of investments 3,400 Distribution expenses 150,000 General and administrative expenses 124,000 Operating expenses in business segment being discontinued 85,000 Interest expense 2,900 Depreciation and amortization 7,400 Settlement of legal claim agains the company 11,400 Asset impairments, discontinued operation 13,400 Cost of goods sold 344,000 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.)