Presented below are selected ledger accounts of Whispering Corporation as of December 31, 2025. Cash $65,000 Administrative expenses 130,000 Selling expenses 104,000 Net sales 702,000 Cost of goods sold 273,000 Cash dividends declared (2025) 26,000 Cash dividends paid (2025) 19,500 Discontinued operations (loss before income taxes) 52,000 Depreciation expense, not recorded in 2024 39,000 Retained earnings, December 31, 2024 117,000 Effective tax rate 20% 13 Prepare a partial income statement beginning with income from continuing operations before income tax, and include appropriate earnings per share information. Assume 10,000 shares of common stock were outstanding during 2025. (ROL earnings per share to 2 decimal places, eg. 1.58.) WHISPERING CORPORATION Income Statement For the Year Ended December 31, 2025 > S Income Statement For the Year Ended December 31, 2025 +A > < $ SA > A 3 67