Presented below is a combined single-step income and retained earnings statement for Hardrock Mining Co. for 2017. Statement of Income and Retained Earnings for the Year Ended December 31, 2017 ($ in 000) Net sales $ 5,281,954 Costs and expenses Cost of products sold 4,765,505 Marketing, administrative, and other expenses 193,147 Interest expense 17,143 Other, net 54,529 Total expenses before taxes 5,030,324 Earnings before income taxes 251,630 Provision for income taxes (75,489 ) Net income 176,141 Retained earnings at 1/1/17 3,046,660 Dividends on common stock (100,000 ) Retained earnings at 12/31/17 $ 3,122,801 Additional facts gleaned from notes to Hardrock’s financial statement follow (amounts in $000): Other, net for 2017 included a corporate restructuring charge of $8,777 and a profit of $12,000 on discontinued operations. The remainder of the category is composed of investment losses. Marketing, administrative, and other expenses for 2017 included a loss on currency translation of $55. All of these transactions were subject to Hardrock’s income tax rate of 30%. Hardrock disclosed earnings per share data only in the notes to the financial statements. The company had 10,000,000 shares of common stock outstanding throughout 2017. Required: Recast this single-step combined income statement and retained earnings statement as a multiple-step income statement in appropriate form. Include appropriate per share amounts. (Round your answers to 2 decimal places under "Earnings per common share:".)