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 30,000 shares outstanding at the beginning of the year. On 31 August 20X5, an additional 9,000 shares were issued; at the end of 20X5, 39,000 shares were outstanding. Sales revenue from continuing operations $ 695,200 Revenue in business segment being discontinued 75,000 Rent revenue 2,400 Interest revenue 900 Gain on sale of investments 2,000 Distribution expenses 136,000 General and administrative expenses 110,000 Operating expenses in business segment being discontinued 78,000 Interest expense 1,500 Depreciation and amortization 6,000 Settlement of legal claim agains the company 10,000 Asset impairments, discontinued operation 12,000 Cost of goods sold 330,000 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.