I need to calculate EPS (earnings per share). Make sure to show the process of the calculation. Thanks.

ABC Corp. Income Statement For the Year Ended December 31, 2017 Sales Revenue Less: Cost of merchandise sold 1,000,000.00 308,500.00 691,500.00 Gross Profit Operating Expenses Selling Expenses Administrative Expenses Total Operating Expenses 45,000.00 215,000.00 360,000.00 Income from operations 331,500.00 Non-Operating/Other Incomes and Expenses Dividend Revenue Interest expense Net Other Incomes and Expenses $19,500 $13,000 6,500.00 338,000.00 101,400.00 236,600.00 Income before income tax Less: Income Taxes @ 30% Income from continuing operations Discontinue operations: Loss on disposal of a component of the business net of Tax S30,000 (1-0.30)] Loss from operations of X division net of Tax [$42,000 (1-0.30)1 21,000.00 29,400.00 50,400.00 Net Income 186,200.00 Distribution of net income: Dividend $20,000.00