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

	Debits		Credits
Sales revenue			8,260,000
Interest revenue			66,000
Gain on sale of investments			126,000
Unrealized gains on investments			143,000
Foreign currency translation losses	166,000
Cost of goods sold	6,040,000
Selling expenses	660,000
Goodwill impairment loss	470,000
Interest expense	36,000
General and administrative expenses	560,000

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.)