The following are selected ledger accounts of Whispering Winds Rose Corporation at December 31, 2023: Whispering Winds Rose's effective tax rate on all items is 25%. A physical inventory shows that the ending inventory is $680,000. The number of common shares outstanding is 100,000 . Prepare a condensed multiple-step 2023 income statement for Whispering Winds Rose, 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. 52.74.)