Pronghorn Corporation had net sales revenue of $ 5,890,000 and investment revenue of $ 229,000 for the year ended December 31, 2020. Other items pertaining to 2020 were as follows:

Cost of goods sold		$ 4,635,000
Salaries and wages expense (sales)		367,000
Advertising expense		124,000
Entertainment expense		74,000
Selling expenses		565,000
Salaries and wages expense (administrative)		302,000
Rent expense		109,000
Utilities expense		42,000
Administrative expenses		453,000
Increase in value of company reputation		71,000
Unrealized gain on value of patents		36,000
Interest expense		155,000
Income tax expense		80,000

Pronghorn has 100,000 common shares outstanding throughout the year. Prepare a single-step income statement showing expenses by nature. Include calculation of EP