The partial trial balance of Kroeger Inc. included the following accounts as of December 31, 2018:

	Debits		Credits
Sales revenue			8,370,000
Interest revenue			53,000
Gain on sale of investments			113,000
Unrealized gains on investments			136,500
Foreign currency translation adjustment	153,000
Cost of goods sold	6,177,000
Selling expenses	770,000
Goodwill impairment loss	535,000
Interest expense	23,000
General and administrative expenses	430,000

Kroeger had 300,000 shares of stock outstanding throughout the year. Income tax expense has not yet been accrued. The effective tax rate is 40%. Required:

Prepare a 2018 multiple-step income statement for Kroeger Inc. with earnings per share disclosure.