The trial balance of Rollins Inc. included the following accounts as of December 31, 2018: Debits Credits Sales revenue 5,900,000 Interest revenue 40,000 Loss on sale of investments 10,000 Unrealized holding losses on investments 150,000 (on security available-for sales) Foreign currency translation adjustment 260,000 Cost of goods sold 4,400,000 Selling expenses 400,000 Restructuring costs 180,000 Interest expense 20,000 General and administrative expenses 300,000 Cash 385,000 Accounts receivable 195,000 Raw materials inventory 36,000 Note receivable 120,000 Interest receivable 4,000 Rollins had 100,000 shares of stock outstanding throughout the year. Income tax expense has not yet been accrued. The effective tax rate is 40%. Required: Prepare a 2018 multiple-step income statement for Rollins Inc. with earnings per share disclosure (No credit for single-step income statement).