Brief Exercise 4-12 Bridgeport Corporation had net sales revenue of $13,162,500 and investment revenue of $510,750 for the year ended December 31, 2017. Other items pertaining to 2017 were as follows: Cost of merchandise sold $10,372,500 Salaries and wages Advertising and promotion Entertainment Selling expenses 828,000 283,500 175,500 1,287,000 Salaries and wages Rent Utilities Administrative expenses 675,000 227,250 99,000 1,001,250 Increase in value of company reputation Unrealized gain on value of patents Interest expense Income tax expense 166,500 81,000 360,000 181,500 Bridgeport 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, e.g. 52.72.)