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Rockline Industries is a leading manufacturer of wet wipes, coffee filters, and baking cups and is headquartered in Sheboygan, WI within a 20-minute drive of Lakeland University's campus. Below are the income statement items for Rockline for the year ended 12/31/21. (all dollar amounts are in thousands):

Sales	$	21,000	Cost of Sales (Also known as "Cost of Goods Sold")	$	12,000
Interest rev.		160	SG&A (Selling, General, & Administrative) Exp.		2,800
Interest exp.		360	Restructuring costs (due to closing a facility)		1,100

Additionally, during the year Rockline completed the sale of its baking cups division and incurred a loss from operations of $1.9 million and a gain on sale of the divisions assets of $2.6 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 Rockline 2021, including earnings per share (EPS) disclosures. (Amounts to be deducted should be indicated with a minus sign. ENTER YOUR ANSERS IN THOUSDANDS, except EPS, OTHERWISE CONNECT WILL MARK ALL YOUR NUMBERS INCORRECT. Round EPS answers to 2 decimal places.)