Rembrandt Paint Company had the following income statement items for the year ended December 31, 2018 ($ in thousands):

Net sales.......................................................................$ 18,000

Interest income.....................................................................200

Interest expense....................................................................350

Cost of goods sold............................................................10,500

Selling and administrative expenses..........................................2,500

Restructuring costs...............................................................800

In addition, during the year the company completed the disposal of its plastics business and incurred a loss from operations of $1.6 million and a gain on disposal of the component's assets of $2 million. 500,000 shares of common stock were outstanding throughout 2018. Income tax expense has not yet been recorded. The income tax rate is 30% on all items of income (loss).

Required:

Prepare a multiple-step income statement for 2018, including EPS disclosures.