The following items were taken from the adjusted trial balance of the Bremeur Corp. on 31 December 20X5. Assume an average 30% income tax on all items (including the divestiture loss). The accounting period ends 31 December. All amounts given are pre-tax and subject to the same income tax rate. Bremeur had 23,000 shares outstanding at the beginning of the year. On 31 August 20X5, an additional 6,000 shares were issued; at the end of 20X5, 29,000 shares were outstanding.

Sales revenue from continuing operations	$	730,200
Revenue in business segment being discontinued		89,000
Rent revenue		3,800
Interest revenue		1,600
Gain on sale of investments		3,400
Distribution expenses		150,000
General and administrative expenses		124,000
Operating expenses in business segment being discontinued		85,000
Interest expense		2,900
Depreciation and amortization		7,400
Settlement of legal claim against the company		11,400
Asset impairments, discontinued operation		13,400
Cost of goods sold		344,000

1. Prepare a single-step income statement. (Round "Earnings per share" answers to 2 decimal places. Loss amounts should be indicated by a minus sign.)

2. Prepare a multiple-step income statement. (Round "Earnings per share" answers to 2 decimal places.)