Please prepare an Income Statement for Non-Operating Items Section for the year ended December 31.

Gomez, Inc. reported the following pretax amount for the year as follows:

Assuming an Income Tax Rate of 25%, please prepare the Income Statement beginning with Operating Income. In addition, the company has issued 500,000 ordinary shares (Common Stocks) and currently listed in the stock market, please disclose Earnings per Share (EPS) for the company at the end of December 31.

\begin{tabular}{|l|r|} \hline Loss from discontinued operations & $115,200 \\ \hline Gain on sale of investments & 12,000 \\ \hline Interest expense & 43,200 \\ \hline Operating income & 960,000 \\ \hline Loss on sale of patent & 115,200 \\ \hline \end{tabular}