The trial balance of Plano Company included the following accounts as of December 31, 2024: Debits Credits Sales revenue $ 815,000 Interest revenue 68,000 Gain on sale of investments 118,000 Cost of goods sold $ 585,000 Selling expense 142,000 Interest expense 38,000 General and administrative expenses 116,000

Plano had 50,000 shares of stock outstanding throughout the year. Income tax expense has not yet been accrued. The effective tax rate is 25%.

Required: Prepare a single-step income statement with earnings per share disclosure. Note: Round earninas per share answer to 2 decimal blaces