The trial balance of Kroeger Incorporated Included the following accounts as of December $31,2024$:

The gain on debt securities represents the increase in the fair value of debt securities and is classified a component of

other comprehenslve income. Kroeger had $300,000$ shares of stock outstanding throughout the year. Income tax

expense has not yet been recorded. The effectlve tax rate $1525\%.$

Required:

Prepare a $2024$ multiple$-$step income statement for Kroeger Incorporated with earnings per share disclosure.

Note: Round Earnings per share answer to $2$ decimal places.