Problem $4-6($Algo$)$ Income statement presentation; discontinued operations; EPS $[$LO$4-1,4-3,4-4,4-5]$

Rembrandt Paint Company had the following income statement items for the year ended December $31,2024($ $ in thousands$)$:

Sales revenue

Interest revenue

Interest expense

$$22,000$

$189$

$380$

Cost of goods sold

Selling and administrative expense

Restructuring costs

$$12,586$

$2,999$

$1,296$

In addition, during the year, the company completed the disposal of its plastics business and incurred a loss from operations of $$2$

million and a gain on disposal of the component's assets of $$2\mathrm{.}8$ million. There were $600,000$ shares of common stock outstanding

throughout $2024.$ 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 $2024,$ including EPS disclosures.

Note: Amounts to be deducted should be indicated with a minus sign. Enter your onswers in thousands except earnings per share.

Round EPS answers to $2$ decimal places.