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, $370,000; interest revenue, $47,000; before-tax loss on discontinued operations, $470,000; and loss on sale of investments, $57,000. 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 $835,000 income from continuing operations before income taxes. Include appropriate EPS disclosures. The company had 100,000 shares of common stock outstanding throughout the year.