The partial trial balance of Rollins Inc. included the following accounts as of December 31, 2020:

Debits Credits

Sales revenue 6,500,000

Interest revenue 40,000

Dividend revenue 25,000

Unearned rent revenue 260,000

Interest payable 5,500

Cash 545,000

Merchandise inventory 256,000

Loss on sale of investments 10,000

Prepaid insurance premium 150,000

Cost of goods sold 4,900,000

Selling expenses 400,000

General and administrative expenses 300,000

Rollins' business segment, Division A, was sold at a pretax gain of 25,000 on July 1, 2020. It had earned a $13,000 pretax operating income from January 1, 2020 to the disposal date. 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 multiple-step income statement with earnings per share disclosure.