Concord Corporation had net sales revenue of $5,865,000 and investment revenue of $228,000 for the year ended December 31, 2020. Other items pertaining to 2020 were as follows: Cost of goods sold $4,665,000 Salaries and wages expense (sales) 364,000 Advertising expense 128,000 Entertainment expense 79,000 Selling expenses 571,000 Salaries and wages expense (administrative) 301,000 Rent expense 107,000 Utilities expense 40,000 Administrative expenses 448,000 Increase in value of company reputation 73,000 Unrealized gain on value of patents 35,000 Interest expense 155,000 Income tax expense 85,000 Concord 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.)