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 29,000 shares outstanding at the beginning of the year. On 31 August 20X5, an additional 9,000 shares were issued; at the end of 20X5, 38,000 shares were outstanding.

Sales revenue from continuing operations	$	745,200
Revenue in business segment being discontinued		95,000
Rent revenue		4,400
Interest revenue		1,900
Gain on sale of investments		4,000
Distribution expenses		156,000
General and administrative expenses		130,000
Operating expenses in business segment being discontinued		88,000
Interest expense		3,500
Depreciation and amortization		8,000
Settlement of legal claim agains the company		12,000
Asset impairments, discontinued operation		14,000
Cost of goods sold		350,000

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.)