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, $$470,000$; interest revenue, $$57,000$; before$-$tax loss on discontinued operations, $$570,000$; and loss on sale of investments, $$67,000.$ 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 $$885,000$ income from continuing operations before income taxes. Include appropriate EPS disclosures. The company had $100,000$ shares of common stock outstanding throughout the year.