The trial balance of Plano Company Included the following accounts as of December 31, 2024: Sales revenue Interest revenue Gain on sale of investments Cost of goods sold Selling expense Interest expense General and administrative expenses Debits Credits $760,000 64,000 114,000 $540,000 146,000 34,000 108,000 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 multiple-step income statement with earnings per share disclosure. Note: Round earnings per share answer to 2 decimal places.