Blue Corporation had net sales of $$2,401,600$ and interest revenue of $$36,800$ during $2025.$ Expenses for $2025$ were cost of goods sold $$1,458,600,$ administrative expenses $$214,300,$ selling expenses $$280,600,$ and interest expense $$53,100.$ Blue's tax rate is $30\%.$

The corporation had $103,100$ shares of common stock authorized and $60,452$ shares issued and outstanding during $2025.$ Prepare a condensed multiple$-$step income statement for Blue Corporation. $($Round earnings per share to $2$ decimal places, e$.$g$.1\mathrm{.}48.)$