Bramble Corporation had net sales revenue of $5,900,000 and investment revenue of $229,000 for the year ended December 31, 2020. Other items pertaining to 2020 were as follows:

Cost of goods sold 4600000

Salaries and wages expense (sales) 364000

Advertising expense 130000

Entertainment expense 80000

Selling expenses 574000

Salaries and wages expense (administrative) 307000

Rent expense 110000

Utilities expense 42000

Administrative expenses 459,000

Increase in value of company reputation 75000

Unrealized gain on value of patents 38000

Interest expense 153000

Income tax expense 86,000

Bramble 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 places