On December 31, 2023, Ainsworth, Incorporated had 700 million shares of common stock outstanding.

Thirty million shares of 8%, $100 par value cumulative, nonconvertible preferred stock were sold on January 2, 2024.

On April 30, 2024, Ainsworth purchased 30 million shares of its common stock as treasury stock.

Twelve million treasury shares were sold on August 31.

Ainsworth issued a 5% common stock dividend on June 12, 2024.

No cash dividends were declared in 2024.

For the year ended December 31, 2024, Ainsworth reported a net loss of $190 million, including an after-tax loss from discontinued operations of $500 million.

Required:

Compute Ainsworth's net loss per share for the year ended December 31, 2024.

Compute the per share amount of income or loss from continuing operations for the year ended December 31, 2024.

Prepare an EPS presentation that would be appropriate to appear on Ainsworth's 2024 and 2023 comparative income statements. Assume EPS was reported in 2023 as $0.79, based on net income (no discontinued operations) of $553 million and a weighted-average number of common shares of 700 million.