Two accountants for the firm of Elwes and Wright are arguing about the merits of presenting an income statement in a multiple-step versus a single-step format. The discussion involves the following 2025 information related to Oriole Company ( $000 omitted). Prepare an income statement for the year 2025 using the single-step form. (Round earnings per share to 2 decimal places, e.g. 1.48.) ORIOLE COMPANY Income Statement (In thousands, except earnings per share) $ $