The trial balance of Kroeger Inc. included the following accounts as of December 31, 2021: Debits Credits 8,210,000 61,000 121,000 140,500 Sales revenue Interest revenue Gain on sale of investments Gain on debt securities Loss on projected benefit obligation Cost of goods sold Selling expense Goodwill impairment loss Interest expense General and administrative expense 161,000 6,090,000 610,000 495,000 31,000 510,000 The gain on debt securities represents the increase in the fair value of debt securities and is classified a component of other comprehensive income. Kroeger had 300,000 shares of stock outstanding throughout the year. Income tax expense has not yet been recorded. The effective tax rate is 25% Required: Prepare a 2021 multiple-step income statement for Kroeger Inc. with earnings per share disclosure. (Amounts to be deducted should be indicated with a minus sign. Round Earnings per share answer to 2 decimal places.) KROEGER INC. Income Statement For the Year Ended December 31, 2021 Gross profit Operating expenses: Total operating expenses Operating income Other income (expense): o 0 0 Total other income, net Income before income taxes 0 Net income (loss) Earnings per share