Ayayai Corporation had net sales revenue of $5,820,000 and investment revenue of $227,000 for the year ended December 31, 2020. Other items pertaining to 2020 were as follows:

Cost of goods sold		$4,590,000
Salaries and wages expense (sales)		360,000
Advertising expense		129,000
Entertainment expense		82,000
Selling expenses		571,000
Salaries and wages expense (administrative)		309,000
Rent expense		101,000
Utilities expense		44,000
Administrative expenses		454,000
Increase in value of company reputation		75,000
Unrealized gain on value of patents		38,000
Interest expense		167,000
Income tax expense		88,000

Ayayai has 100,000 common shares outstanding throughout the year.

Prepare a multiple-step income statement for Ayayai Corporation, showing expenses by function. Include calculation of EPS. (Round per share answer to 2 decimal places, e.g. 52.75.)