The following items were taken from the adjusted trial balance of the Bremeur Corp, on 31 December 20X5. Assume an average 20% 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 24,000 shares outstanding at the beginning of the year. On 31 August 20x5, an additional 9,000 shares were issued; at the end of 20X5, 33,000 shares were outstanding. Sales revenue from continuing operations Revenue in business segment being discontinued Rent revenue Interest revenue Gain on sale of investments Distribution expenses General and administrative expenses Operating expenses in business segment being discontinued Interest expense Depreciation and amortization Settlement of legal clain against the company Asset impairments, discontinued operation Cost of goods sold $732,700 90,000 3,900 1,650 3,500 BREMEUR CORPORATION Income Statement For Year Ended 31 December 20X5 (in Canadian dollars) 151,000 125,000 85,500 3,000 7,500 11,500 13,500 345,000 Required: 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.)

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