The trial balance of Rollins Inc. included the following accounts as of December 31, 2021: Debits Credits 5 5,000,000 35,500 15,000 105,000 Gain on 215,000 Sales revenue Interest revenue Loss on sale of investments Loss on debt investments on projected benefit obligation Cost of goods sold Selling expense Restructuring costs Interest expense General and administrative expense 3,590,000 310,000 135,000 15,000 210,000 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.) ROLLINS INC. Income Statement For the Year Ended December 31, 2021 Gross profit Operating expenses: Total operating expenses Operating income Other income (expense): Total other income, net Income before income taxes Net income (loss) Earnings per share