The trial balance of Rollins Inc. included the following accounts as of December 31, 2021:

	Debits		Credits
Sales revenue			6,000,000
Interest revenue			40,500
Loss on sale of investments	15,000
Loss on debt investments	155,000
Gain on projected benefit obligation			265,000
Cost of goods sold	4,490,000
Selling expense	410,000
Restructuring costs	185,000
Interest expense	15,000
General and administrative expense	310,000

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.)