The trial balance of Plano Company included the following accounts as of December $31,2024$:

Sales revenue

Debits

Credits

Interest revenue

$$612,000$

Gain on sale of investments

$77,000$

Cost of goods sold

Selling expense

$127,000$

Interest expense

General and administrative expenses

$$455,000$

$133,000$

$23,000$

$86,000$

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.

$\backslash$table$[[$PLANO COMPANY,$],[$Income Statement,$],[$For the Year Ended December $31,2024,,],[,,],[,,],[$Total revenues and gains,,$],[$Expenses:$,,],[,,],[,,],[,,],[$Total expenses,,$],[$Income before income taxes,,$],[,,]]$