Splish Corporation had net sales of $3,024,000 and interest revenue of $39,060 during 2022. Expenses for 2022 were cost of goods sold $1,827,000, administrative expenses $267,120, selling expenses $352,800, and interest expense $56,700. Splish's tax rate is 30%. The company had 100,000 shares authorized and 70,000 shares issued and outstanding during 2022. Prepare an income statement for the year ended December 31, 2022. (Round earnings per share to 2 decimal places, e.g. 1.48.)