The following are selected ledger accounts of Spock Corporation at December 31, 2014. Cash $189,090 Salaries and wages expense (sales) $288,090 Inventory 539,090 Salaries and wages expense (office) 350,090 Sales revenue 4,279,090 Purchase returns 19,090 Unearned sales revenue 121,090 Sales returns and allowances 83,090 Purchases 2,790,090 Freight-in 76,090 Sales discounts 38,090 Accounts receivable 146,590 Purchase discounts 31,090 Sales commissions 87,090 Selling expenses 73,090 Telephone and Internet expense (sales) 21,090 Accounting and legal services 37,090 Utilities expense (office) 36,090 Insurance expense (office) 28,090 Miscellaneous office expenses 12,090 Advertising expense 58,090 Rent revenue 244,090 Delivery expense 97,090 Extraordinary loss (before tax) 74,090 Depreciation expense (office equipment) 52,090 Interest expense 180,090 Depreciation expense (sales equipment) 40,090 Common stock ($10 par) 904,090 Spocks effective tax rate on all items is 30%. A physical inventory indicates that the ending inventory is $690,090. Prepare a condensed 2014 income statement for Spock Corporation. (Round earnings per share to 2 decimal places, e.g. 1.48.)