Current Attempt in Progress Blue inc, reported income frocn Continuing Operations before taxes duritis 2025 of $813,800. Additional transactions occurring in 2025 but not considered in the 5813,800 are as follows. 1. The corporation experienced an uninsared flood loss in the amount of $93,200 during the year. 2. At the beginning of 2023 , the corporation purchased a machine for $75.600 (salvage value of $12.600 ) that had a usefud life of byears. The bookkeeper used straight-line depreciation for 2023, 2024, and 2025, but falled to deduct the salvage value in corpputing the depreclation base. 3. Sale of securitien heid as a part of its portfolio resiated ina loss of 582,000 (pretax). 4. When its gresibent died the corparation realtzed $156.800 from an insuranke policy The cash rurrender value of this pplify? had bonncarried on the bocks os an irivestment in the arnognt of $46,040 (the gainis non tuxablei. 5. The corporition dinpcsed of les rocreational division at aloss of $124,200 before tass Assume tust this fransaction ineeti the crateria for discontinipel oneratition. 6. The comoritionidecided to change its method of inventory peicing tram average-coit to the FiF O method. The eifect at thin meitoditatbexnusidfor 2025. The caxrate ontheie items is 3015 Prepare an incomin itatement for the year 2025 starting with income from Continaint Operations before tawes. Conpute earningi per share as it shouda be shown on the face of the income statement, Common wares oututanding for theyeor are 114.545 staret. intuvers bo Odecimui pluces eg. 5,275