Oshkosh Truck Corp. said its net income for the fiscal third quarter ended June 30 was $24.2 million or $1.39 per share, compared with $21.6 million or $1.24 per share a year ago. Sales rose to $538.2 million from $489.5 million. It also said commercial sales increased 4.4% to $213.6 million. Oshkosh said its earnings estimate for the year ending Sept. 30 is $3.70 to $4 per share. The company also declared a two-for-one stock split of both classes of common stock payable Aug. 13 to shareholders of record as of Aug. 6.