The following balances were taken from the books of Blue Spruce Fabrication Limited on December 31, 2023: Interest income $73,000 Accumulated depreciation-equipment $48,000 Cash 52,000 Accumulated depreciation-buildings 25,000 Sales revenue 1,400,000 Notes receivable 156,000 Accounts receivable 150,000 Selling expenses 196,000 Prepaid insurance 24,000 Accounts payable 160,000 Sales returns and allowances 146,000 Bonds payable 111,000 Allowance for doubtful accounts 6,000 Administrative expenses 98,000 Sales discounts 44,000 Unearned revenue 21,000 Land 110,000 Interest expense 58,000 Equipment 220,000 Notes payable 110,000 Buildings 140,000 Loss from storm damage 152,000 Cost of goods sold 621,000 Depreciation expense 58,000 Assume the total effective tax rate on all items is 20%. Prepare a multiple-step income statement showing expenses by function. Assume that 100,000 common shares were outstanding during the year. Blue Spruce Fabrication follows ASPE but decides to disclose EPS on its income statement. (Round per share answer to 2 decimal places, eg. 52.74. List other revenues and gains before other expenses and losses.)