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 multiple-step form. Common shates outstanding for 2025 total 30,170 (000 omitted). (Round earnings per share to 2 decimal places, eg. 1.48. Enter other revenue and gains before other expenses and losses)