Return to the Fisher Fine Coffees data in S11-3. Fisher Fine Coffees had 10,000 shares of common stock outstanding during 2014. Fisher Fine Coffees declared and paid preferred dividends of $ 5,000 during 2014. Report Fisher Fine Coffees€™ earnings per share on the income statement. (Round all calculations to two decimal places.)
In S11-3, Fisher Fine Coffees, Inc., reported the following items, listed in no particular order, at December 31, 2014 (inthousands):

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Other gains (losses.$ Net sales revenu197,000 Loss on discontinued $(19,000) Extraordinary gain Cost of goods sold. Operating cxpenses...65,000 .. 73,000 operations . . .."13,000