Earlyrain Inc.$$s $2023$ income statement, excluding the earnings per share portion of the statement, was as follows:

Revenues $ $530,000$

Expenses:

Depreciation $ $44,300$

Income taxes $60,000$

Other expenses $179,000283,300$

Profit from continuing operations $ $246,700$

Loss from operating discontinued business segment

$($net of $$19,200$ tax benefit$)$ $ $52,000$

Loss on sale of business segment

$($net of $$12,020$ tax benefit$)32,600(84,600)$

Profit $ $162,100$

The weighted$-$average number of common shares outstanding during the year was $100,000.$ Present the earnings per share portion of the $2023$ income statement. $($Round the final answers to $2$ decimal places. Loss should be entered with negative sign.$)$