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

	Debits		Credits
Sales revenue			5,000,000
Interest revenue			35,500
Loss on sale of investments	15,000
Unrealized holding losses on investments	105,000
Foreign currency translation adjustment			215,000
Cost of goods sold	3,590,000
Selling expenses	310,000
Restructuring costs	135,000
Interest expense	15,000
General and administrative expenses	210,000

Rollins had 100,000 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 Rollins Inc. with earnings per share disclosure. Some of the items listed above may not be needed for the income statement. (Amounts to be deducted should be indicated with a minus sign. Round EPS answer to 2 decimal places.)

ROLLINS INC. Income Statement For the Year Ended December 31, 2018 Earnings per share