The following is a partial trial balance for the Green Star Corporation as of December 31, 2018:

Credits

Sales revenue $1,350,000
Interest revenue $34,000
Gain on sale of investments $54,000

Debits

Cost of goods sold $730,000
Selling expenses $180,000
General and administrative expenses $79,000
Interest expense $44,000
Income tax expense $134,000
100,000 shares of common stock were outstanding throughout 2018.

Required:

1. Prepare a single-step income statement for 2018, including EPS disclosures.
2. Prepare a multiple-step income statement for 2018, including EPS disclosures.