The below is a partial trial balance for General Lighting Corporation as of December 31, 2021:

account title	Debts	Credits
sales revenue		3,000,000
The return on an investment		93,000
Loss on sale of investments	29,000
cost of goods sold	1,320,000
Loss due to inventory reduction (obsolescence)	330.000
Selling expenses	430.000
General and adminsitrative expenses	215,000
Interest expenses	92,000

There were 300,000 common shares outstanding through 2021. The income tax expense has yet to be recorded. The income tax rate is 25%.

Required:

1. Prepare a one-step income statement for 2021, including EPS disclosures.

2. Prepare a multi-step income statement for 2021, including EPS disclosures.