The following are partial income statement account balances taken from the December 31, 2021. year-end trial balance of White and Sons, Inc: restructuring costs, $400,000; interest revenue, $50,000; before-tax loss on discontinued operations, $500,000; and loss on sale of investments, $60,000. Income tax expense has not yet been recorded. The income tax rate is 25%. Prepare the lower portion of the 2021 income statement beginning with $850,000 income from continuing operations before income taxes. Include appropriate EPS disclosures. The company had 100.000 shares of common stock outstanding throughout the year. (Amounts to be deducted should be indicated with a minus sign. Round "EPS" answers to 2 decimal places.) WHITE AND SONS, INC. Partial Income Statement For the Year Ended December 31, 2021 Income from continuing operations before income taxes Income tax expense $ 850,000 (212,500) 637,500 106 250 Income from continuing operations Loss on discontinued operations (net of tax) Net Income (loss) Earnings per share income from continuing operations Loss on discontinued operations Net income (loss)