Sierra Corporation had sales revenue of $$5,850,000$ and investment revenue of $$227,000$ for the year ended December $31,2023.$ Other items pertaining to $2023$ were as follows:

Cost of goods sold

$$4,610,000$

Salaries and wages expense $($sales$)$

$368,000$

Advertising expense

$126,000$

Entertainment expense

$78,000$

Selling expenses

$572,000$

Salaries and wages expense $($administrative$)$

$300,000$

Rent expense

$101,000$

Utilities expense

$44,000$

Administrative expenses

$445,000$

Increase in value of company reputation

$74,000$

Unrealized gain on value of patents

$36,000$

Interest expense

$160,000$

Income tax expense

$84,000$

Sierra had $100,000$ common shares outstanding throughout the year. Prepare a single$-$step income statement showing expenses by nature. Include calculation of EPS.