Use the information below to answer the following question. Kroeger Incorporated reported the following amounts as of December 31, 2024 . The gain on debt securities represents the increase in the fair value of debt securities and is classified a component of comprehensive income. Kroeger had 300,000 shares of stock outstanding throughout the year, Income tax expense h recorded. The effective tax rate is 25%. Required: Prepare a 2024 multiple-step income statement for Kroeger Incorporated with earnings per share disclosure. Note: Round "Earnings per share" answer to 2 decimal places