The trial balance of Lucky Inc. included the following accounts as of December 31, 2020: Debits Credits Sales revenue 1,800,000 Interest revenue 80,000 Gain on sale of investments 50,000 Cost of goods sold 1,100,000 Selling expenses 220,000 Write-off of obsolete equipment 30,000 Interest expense 40,000 General and administrative expenses 200,000 Lucky Inc. had 100,000 shares of stock outstanding throughout the year. Income tax expense has not yet been accrued. The effective tax rate is 30%. Required: Prepare a multiple-step income statement with earnings per share disclosure and make sure to show appropriate accounts and subtotals for each step