Plano Co. 12/31/16 Partial Trial Balance Data Debits Credits
Sales revenue 730,000
Interest revenue 62,000
Gain on sale of investments 112,000
Cost of goods sold 520,000
Selling expenses 148,000
Restructuring costs 42,000
Interest expense 32,000
General and administrative expenses 62,000

Plano had 50,000 shares of stock outstanding throughout the year. Income tax expense has not yet been accrued. The effective tax rate is 30%.

Required:
Prepare a multiple-step income statement with earnings per share disclosure.