The following balances were taken from the books of Blue Corp. on December 31, 2020.

Interest revenue		$88,050		Accumulated depreciationequipment		$42,050
Cash		53,050		Accumulated depreciationbuildings		30,050
Sales revenue		1,382,050		Notes receivable		157,050
Accounts receivable		152,050		Selling expenses		196,050
Prepaid insurance		22,050		Accounts payable		172,050
Sales returns and allowances		152,050		Bonds payable		102,050
Allowance for doubtful accounts		9,050		Administrative and general expenses		99,050
Sales discounts		47,050		Accrued liabilities		34,050
Land		102,050		Interest expense		62,050
Equipment		202,050		Notes payable		102,050
Buildings		142,050		Loss from earthquake damage		152,050
Cost of goods sold		623,050		Common stock		502,050
				Retained earnings		23,050

Assume the total effective tax rate on all items is 20%. Prepare a multiple-step income statement; 100,000 shares of common stock were outstanding during the year. (Round earnings per share to 2 decimal places, e.g. 1.48.)

Income Statement Per share of common stock