Grouper Corporation had sales revenue of $5,850,000 and investment revenue of $227,000 for the year ended December 31,2023 . Other items pertaining to 2023 were as follows: Grouper has 100,000 common shares outstanding throughout the vear. (a) Prepare a multiple-step income statement for Grouper Corporation, showing expenses by function. Include calculation of EPS. (Round per share answer to 2 decimal places, es. 52.75J)