The trial balance of Kroeger Inc. included the following accounts as of December 31, 2016:

	Debits		Credits
Sales revenue			8,250,000
Interest revenue			65,000
Gain on sale of investments			125,000
Unrealized gains on investments			142,500
Foreign currency translation losses	165,000
Cost of goods sold	6,050,000
Selling expenses	650,000
Goodwill impairment loss	475,000
Interest expense	35,000
General and administrative expenses	550,000

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 2016 multiple-step income statement for Kroeger Inc. with earnings per share disclosure.(Amounts to be deducted should be indicated with a minus sign. Round EPS answer to 2 decimal places.)