Blue \$pruce Corporation had sales revenue of $5,870,000 and imvestment revenue of $226,000 for the year ended December 31 . 2023. Other items pertaining to 2023 were as follows: Blue Spruce has 100,000 common shares outstanding throughout the year. Prepare a single-step income statement showing expenses by nature. Include calculation of EPS. (Round per share answer to 2 decimal ploces, eg. 52.72)