Saltspring Corporation$$s general ledger shows data before tax. The income tax rate is $40\%.$ The company had $25,000$ common shares outstanding for the full year. The following information is from Saltspring Corporation$$s general ledger as of December $31,$ Year $5$:

Sales revenue $$195,000$

Interest revenue $10,000$

Interest expense $8,000$

Gain on sale of equipment $22,000$

Cost of goods sold $85,000$

Operating expenses $65,000$

Operating income from

discontinued operations $50,000$

Loss on disposal of

discontinued operations $30,000$

Required

Prepare a single$-$step income statement that includes earnings per share for the year ended December $31,$ Year $5.$ EPS should show currency and be rounded to the penny. Show EPS for continuing operations, discontinued operations and for net income.