The following are selected ledger accounts of Bridgeport Rose Corporation at December 31, 2023: Cash $181,000 Entertainment expense $66,000 Inventory (as at Jan. 1, 2023) 538,000 Office expense 35,000 Sales revenue 4,265,000 Insurance expense 26,000 Unearned revenue Purchases Sales discounts 107,000 Advertising expense 50,000 2,796,000 Freight out 96,000 38,000 Depreciation expense of office equipment 50,000 Purchase discounts 31,000 Depreciation expense of sales equipment 40,000 Salaries and wages expense (sales) 280,000 Telephone and internet expense (sales) 18,000 Salaries and wages expense (administrative) 343,000 Utilities expense (administrative) 36,000 Purchase returns and allowances 17.000 Miscellaneous expense 8,000 Sales returns and allowances 80,000 Rental revenue 230,000 Freight in 73,000 Loss on disposal of equipment 70,000 Accounts receivable Sales commission expense 144.000 Interest expense 164,000 80,000 Common shares 1,000,000 Bridgeport Rose's effective tax rate on all items is 20%. A physical inventory shows that the ending inventory is $689,000. The number of common shares outstanding is 100,000. Prepare a condensed multiple-step 2023 income statement for Bridgeport Rose, showing expenses by function. Bridgeport Rose follows ASPE but decides to disclose EPS on its income statement. (Round per share answer to 2 decimal places, eg. 52.74.)