Earnings Per ShBlue Company decided to discontinue its entire whalesale aperations $($considersd a discontinued aperation$)$ and to retain its

manufacturing operations. On September $15,$ Qlue sold the wholesale operations to Rogers Company. During $2025,$ there

ware $500,000$ shares of common stock cutstanding all year.

$($a$1)$

Prspare a multiple$-$step income statement. $($Round earnings per share to $2$ decimal places, e$.$s$.1\mathrm{.}49.$ List other revenues and gains before

other Expenses and losses.$)$