The following are partial income statement account balances taken from the December 31, 2024, year-end trial balance of White and Sons, Incorporated: restructuring costs, $310,000; interest revenue, $41,000; before-tax loss on discontinued operations, $410,000; and loss on sale of investments, $51,000. Income tax expense has not yet been recorded. The income tax rate is 25%.

Prepare the lower portion of the 2024 income statement beginning with $805,000 income from continuing operations before income taxes. Include appropriate EPS disclosures. The company had 150,000 shares of common stock outstanding throughout the year.

Note: Loss amounts should be indicated with a minus sign. Round "EPS" answers to 2 decimal places.