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Oriole Corp. has 149,740 shares of common stock outstanding. In 2025, the company reports income from continuing operations before income tax of $1,236,100. Additional transactions not considered in the $1,236,100 are as follows. 1. In 2025 , Oriole Corp. sold equipment for $38,200. The machine had originally cost $84,000 and had accumulated depreciation of $33,400. The gain or loss is considered non-recurring. 2. The company discontinued operations of one of its subsidiaries during the current year at a loss of $190,100 before taxes. Assume that this transaction meets the criteria for discontinued operations. The loss from operations of the discontinued subsidiary was $94,900 before taxes; the loss from disposal of the subsidiary was $95,200 before taxes. 3. An internal audit discovered that amortization of intangible assets was understated by $35,500 (net of tax) in a prior period. The amount was charged against retained earnings. 4. The company recorded a non-recurring gain of $127,900 on the condemnation of some of its property (included in the $1,236,100) Analyze the above information and prepare an income statement for the year 2025 , starting with income from continuing operations before income tax. Compute earnings per share as it should be shown on the face of the income statement. (Assume a total effective tax rate of 19% on all items, unless otherwise indicated.) (Round earnings per share to 2 decimal places, e.8. 1.47.) ORIOLE CORP. Income Statement (Partial) For the Year Ended December 31,2025 * Income before Income Tax Income Tax Income from Continuing Operations Discontinued Operations Loss from Disposal of Subsidiary \( \$ \longdiv { 1 9 0 1 0 0 } \) Income Tax Net Income / (Loss) Earnings per Share $ Net Income / (Loss) $ Earnings per Share Earningspershare $ Net Income / (Loss) eTextbook and Media