Pharoah, Inc. has the following data for the year ended December 31, 2020:

Net sales		$273,000
Loss on disposal of discontinued operation		20,900
Cost of goods sold		165,400
Interest expense		4,600
Selling expenses		15,900
Administrative expenses		37,410
Shares of capital stock outstanding, 10,000
Tax rate of 30% on all items

Prepare a multiple-step income statement for Pharoah, Inc. for the year ended December 31, 2020. (Round earnings per share answers to 2 decimal places, e.g. 5.25.)