Splish Corporation had net sales of $2,418,000 and interest revenue of $31,100 during 2025 . Expenses for 2025 were cost of goods sold $1,453,600, administrative expenses $215,600, selling expenses $296,400, and interest expense $49,500. Splish's tax rate is 30%. The corporation had 102,800 shares of common stock authorized and 43,400 shares issued and outstanding during 2025. Prepare a single-step income statement for the year ended December 31, 2025. (Round earnings per share to 2 decimal places, e.g. 1.48.)