Novak Corp. has 149,380 shares of commonstock outstanding in 2025, the company reports income from continuing operations before income tax of $1,215,800. Additional transactions not considered in the $1,215,800 are as follows. 1. In 2025, Novak Corp. sold equipment for $38,600. The machine had originally cost $80,700 and had accumulated depreciation of $30,600. The gain or loss is considered non-recurring 2. The company discontinued operations of one of its subsidiaries duning the current year at a loss of $191,700 before taxes. Assume that this transaction meets the criteria for discontinued operations. The loss from operations of the discontinued subsidiary was $92,600 before taxes; the loss from disposal of the subsidiary was $99,100 before taxes. 3. An intemal audit discovered that amortization of intangible assets was understated by 537900 (net of tax) in a prior period. The amount was charged against retained eamings. 4. The company recorded a non-recurring gain of $128,300 on the condernnation of some of its property (included in the $1.215,800). Analyze the above information and prepare an income statement for the year 2025 , starting with income from continuing operations before income tax. Compute eamings per share as it should be shown on the face of the income statement. (Assume a total effective tax rate of 195 on all items, unless otherwise indicated) (Round earnings per share to 2 decimal piaces es 147 )