The following are selected ledger accounts of Whispering Winds Rose Corporation at December 31, 2020:

Cash		$190,000		Entertainment expense		$68,000
Inventory (as of Jan. 1, 2020)		530,000		Office expense		34,000
Sales revenue		4,237,000		Insurance expense		24,000
Unearned revenue		125,000		Advertising expense		50,000
Purchases		2,833,000		Freight out		92,000
Sales discounts		32,000		Depreciation expense of office equipment		51,000
Purchase discounts		25,000		Depreciation expense of sales equipment		36,000
Salaries and wages expense (sales)		280,000		Telephone and Internet expense (sales)		18,000
Salaries and wages expense (administrative)		351,000		Utilities expense (administrative)		32,000
Purchase returns and allowances		18,000		Miscellaneous expense		7,000
Sales returns and allowances		76,000		Rental revenue		230,000
Freight in		69,000		Loss on disposal of equipment		84,000
Accounts receivable		140,000		Interest expense		154,000
Sales commission expense		85,000		Common shares		1,000,000

Whispering Windss Rose effective tax rate on all items is 25%. A physical inventory indicates that the ending inventory is $680,000. The number of common shares outstanding is 100,000. Prepare a condensed multi-step 2020 income statement for Whispering Winds Rose Corporation, showing expenses by function. Whispering Winds Rose follows ASPE but decides to disclose EPS on its income statement. (Round per share answer to 2 decimal places, e.g. 52.74.)

Whispering Winds Rose Corporation Income Statement December 31, 2020For the Year Ended December 31, 2020For the Month Ended December 31, 2020
Earnings Per ShareIncome from OperationsOther ExpenseIncome before Income TaxGross Profit / (Loss)Net Sales RevenueOther RevenueNet Income / (Loss)				$
Income from OperationsOther RevenueEarnings Per ShareGross Profit / (Loss)Income before Income TaxNet Sales RevenueOther ExpenseNet Income / (Loss)
		$
Other RevenueIncome from OperationsEarnings Per ShareGross Profit / (Loss)Net Income / (Loss)Net Sales RevenueIncome before Income TaxOther Expense
Net Income / (Loss)Income before Income TaxOther ExpenseNet Sales RevenueEarnings Per ShareGross Profit / (Loss)Income from OperationsOther Revenue
Net Income / (Loss)Earnings Per ShareGross Profit / (Loss)Other RevenueIncome before Income TaxOther ExpenseNet Sales RevenueIncome from Operations
Income before Income TaxIncome from OperationsOther RevenueNet Income / (Loss)Earnings Per ShareNet Sales RevenueGross Profit / (Loss)Other Expense
Other RevenueEarnings Per ShareNet Income / (Loss)Other ExpenseGross Profit / (Loss)Income from OperationsNet Sales RevenueIncome before Income Tax				$
Earnings Per ShareOther RevenueOther ExpenseNet Sales RevenueNet Income / (Loss)Gross Profit / (Loss)Income before Income TaxIncome from Operations				$