Bonita Corporation had net sales of $2,414,500 and interest revenue of $40,100 during 2025 . Expenses for 2025 were cost of goods sold $1,462,800, administrative expenses $216,900, selling expenses $288,300, and interest expense $54,100. Bonita's tax rate is 30%. The corporation had 108,800 shares of common stock authorized and 43,250 shares issued and outstanding during 2025. Prepare a single-step income statement for the year ended December 31,2025 . (Round earnings per share to 2 decimal places, e.g. 1.48.)