Data: SINGLE STEP INCOME STATEMENT-INTRA-PERIOD TAX ALLOCATION AND EARNINGS PER SHARE Sales Tax rate 40% all items $900,000 Cost of Goods Sold 480,000 Selling Expenses 100,000 Administrative Expense 60,000 Interest Expense 5,000 Interest Income 20,000 Loss on Operations of a Business Segment Gain from Sale of a Business Segment 165,000 125,000 Stockholder's Equity Information: 30,000 shares of $20 par common issued and outstanding throughout the fiscal year Income Statement For Year Ended December 31, 20X1 Determine earnings per share, which would accompany the above statement.