Below is a partial adjusted trial balance for Cooper, Inc. at December 31, 2014.

December 31, 2014-Cooper, Inc.	Debit	credit
Sales revenue		700,000
Interest revenue		60,000
Gain on sale of investments		110,000
Cost of goods sold	500,000
Selling expenses	150,000
Restructuring costs	40,000
Interest expense	30,000
General and administrative expense	60,000

Cooper 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 for Cooper, Inc. for the year ended December 31, 2104. Include necessary earnings per share disclosures.