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 Debits $ 450,000 135,000 Credits $ 632,000 75,000 125,000 Interest expense General and administrative expenses 25,000 90,000 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 earnings per share answer to 2 decimal places. Revenues and gains: Sales revenue Cost of goods sold PLANO COMPANY Income Statement For the Year Ended December 31, 2024 Total revenues and gains Expenses: