The following balances were taken from the books of Monty Fabrication Limited on December 31, 2023: Interest income $84,000 Accumulated depreciation-equipment $50,000 Cash 52,000 Accumulated depreciation-buildings 26,000 Sales revenue 1,390,000 Notes receivable 145,000 Accounts receivable 140,000 Selling expenses 193,000 Prepaid insurance 25,000 Accounts payable 167,000 Sales returns and allowances 136,000 Bonds payable 101,000 Allowance for doubtful accounts 7,000 Administrative expenses 97,000 Sales discounts 42,000 Unearned revenue 23,000 Land 100,000 Interest expense 41,000 Equipment 200,000 Notes payable 100,000 Buildings 130,000 Loss from storm damage 142,000 Cost of goods sold 612,000 Depreciation expense 41,000 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. Monty Fabrication follows ASPE but decides to disclose EPS on its income statement. (Round per share answer to 2 decimal places, e.g. 52.74. List other revenues and gains before other expenses and losses.)