Starr Co. had sales revenue of $540,000 in 2014. Other items recorded during the year were:

Cost of goods sold		$330,000
Salaries and wages expense		120,000
Income tax expense		25,000
Increase in value of company reputation		15,000
Other operating expenses		10,000
Unrealized gain on value of patents		20,000

Prepare a single-step income statement for Starr for 2014. Starr has 100,000 shares of stock outstanding. (Round earnings per share to 2 decimal places, e.g. 1.48.)