Kingbird Inc. reported Income from Continuing Operations before taxes during $2025$ of $$818,700.$ Additional transactions occurring in $2025$ but not considered in the $$818,700$ are as follows.

The corporation experienced an uninsured flood loss in the amount of $$96,000$ during the year.

Sale of securities held as a part of its portfolio resulted in a loss of $$59,800($pretax$).$

When its president died, the corporation realized $$159,100$ from an insurance policy. The cash surrender value of this policy had been carried on the books as an investment in the amount of $$44,310($the gain is nontaxable$).$

The corporation disposed of its recreational division at a loss of $$104,330$ before taxes. Assume that this transaction meets the criteria for discontinued operations. earnings per share to $2$ decimal places, es$.1\mathrm{.}48$ and all other answers to $0$ decimal places, es$.5,275.)$

Income before Incorne Tax

$

$$

$$

$$

$$

Discontinued Operations

Loss on Disposal of Recreational Division $$

Net Income$/($Loss$)q,$

Earnings Per Share

Income from Continuing Operations

$$

$ $$

Net Income$/($Loss$)$