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

	Debits		Credits
Sales revenue			1,650,000
Interest revenue			77,000
Gain on sale of investments			47,000
Cost of goods sold	980,000
Selling expenses	205,000
Write-off of obsolete equipment	27,000
Interest expense	37,000
General and administrative expenses	47,000

Lakewood Inc. had 100,000 shares of stock outstanding throughout the year. Income tax expense has not yet been accrued. The effective tax rate is 30%. Required: Prepare a multiple-step income statement with earnings per share disclosure. (Amounts to be deducted should be indicated with a minus sign. Round EPS answer to 2 decimal places.)