The following pretax information is taken from the adjusted trial balance of Lambert Skin Care Corp. at December 31, 2020, its annual year-end.

Sales revenue, net	$780,000
Gain on sale of investment	14,000
Depreciation expense	18,000
Selling expense	160,000
General and administrative expenses	42,000
Rent revenue	16,000
Investment revenue	55,000
Interest expense	12,000
Loss on sale of land	60,000
Loss on sale of long-term investments	8,000
Cost of goods sold	340,000
Average income tax rate on all items	25%
Common stock outstanding	40,000 shares

Additional Information: Not included in the above information was pretax income of $18,000 from discontinued operations arising from the sale of the Garnet Party Plan division.

Required:

Prepare a multiple-step income statement including the earnings per share disclosures. Assume that rent revenue is non-operating.