Use this information to answer the following questions:

The trial balance of Kroeger Inc. included the following accounts as of December 31, 2018:

	Debits	Credits
Sales revenue		8,200,000
Interest revenue		60,000
Gain on sale of investments		120,000
Unrealized gains on investments		140,000
Foreign currency translation adjustment	160,000
Cost of goods sold	6,100,000
Selling expenses	600,000
Goodwill impairment loss	500,000
Interest expense	30,000
General and administrative expenses	500,000

Kroeger had 300,000 shares of stock outstanding throughout the year. Income tax expense has not yet been accrued. The effective tax rate is 40%.

Required: Prepare a 2018 multiple-step income statement for Kroeger Inc. with earnings per share disclosure. You may attach a spreadsheet showing your solutions.