Rembrandt Paint Company had the following income statement items for the year ended December 31, 2021 ($ in thousands): Sales revenue $29,000 Cost of goods sold $16,000
Interest revenue 320 Selling and administrative expense 3,600
Interest expense 520 Restructuring costs 1,900

In addition, during the year the company completed the disposal of its plastics business and incurred a loss from operations of $2.7 million and a gain on disposal of the componentâs assets of $4.2 million. 600,000 shares of common stock were outstanding throughout 2021. Income tax expense has not yet been recorded. The income tax rate is 25% on all items of income (loss).

Required:
Prepare a multiple-step income statement for 2021, including EPS disclosures.