1. Below are the account balances for Joss Corporation as of its fiscal year ended April 30, 2021. Sales Selling Expenses Administrative Expenses Cost of Goods Sold Discontinued Operations: (1) Income from Discontinued Operations $320,000 $100,000 $32,000 $160,000 $40,000 (2) Loss on Disposal of discontinued Segment $28,000 Income Taxes applicable Common stock outstanding: $4 par 40% $20,000 Required: Calculate the EPS, assuming 5,000 shares of common stock were outstanding during the year. points] [8