The trial balance of Rollins Inc. Included the following accounts as of December 31, 2021: Debits Sales revenue Interest revenue Credits 5,600,000 38,500 Loss on sale of investments Loss on debt investments. 15,000 135,000 Gain on projected benefit obligation 245,000 Cost of goods sold 4,130,000 Selling expense 370,000 Restructuring costs 165,000 Interest expense 15,000 General and administrative expense 270,000 The loss on debt investments represents a decrease in the fair value of debt securities and is classified as part of other comprehensive income. Rollins had 100,000 shares of stock outstanding throughout the year. Income tax expense has not yet been accrued. The effective tax rate is 25% Required: Prepare a 2021 multiple-step income statement for Rollins Inc. with earnings per share disclosure (Amounts to be deducted should be indicated with a minus sign. Round Earnings per share answer to 2 decimal places.) Sales revenue Cost of goods sold Gross profit Operating expenses: Selling expense ROLLINS INC. Income Statement For the Year Ended December 31, 2021 General and administrative expense Restructuring costs Total operating expenses Operating income Other income (expense) Interest revenue Loss on sale of investments Interest expense Total other income, net Income before income taxes Income tax expense Net income (loss) Earnings per share i 0 0 0 0