Exercise 4-1 Income statement format; single step and multiple step [LO4-1, 4-6]

The following is a partial trial balance for the Green Star Corporation as of December 31, 2013:

Account Title	Debits	Credits
Sales revenue		1,900,000
Interest revenue		45,000
Gain on sale of investments		65,000
Cost of goods sold	840,000
Selling expense	235,000
General and administrative expenses	90,000
Interest expense	55,000
Income tax expense	145,000

150,000 shares of common stock were outstanding throughout 2013.

Required:
1.	Prepare a single-step income statement for 2013, including EPS disclosures.(Round EPS answer to 2 decimal places.)