Presented below are selected ledger accounts of Windsor Corporation as of December 31, 2017.

Cash		$55,200
Administrative expenses		102,800
Selling expenses		83,460
Net sales		549,100
Cost of goods sold		263,700
Cash dividends declared (2017)		24,130
Cash dividends paid (2017)		22,300
Discontinued operations (loss before income taxes)		42,900
Depreciation expense, not recorded in 2016		30,600
Retained earnings, December 31, 2016		96,200
Effective tax rate 30% Prepare a partial income statement beginning with income from continuing operations before income tax, and including appropriate earnings per share information. Assume 21,240 shares of common stock were outstanding during 2017.