The following information was taken from the records of Sheffield Inc. for the year 2025: Income tax applicable to income from continuing operations $257.380; income tax applicable to loss on discontinued operations $34,000; income tax applicable to unusual gain $44,200; income tax applicable to unusual loss $30,600; and unrealized holding gain on available-for-sale securities, net of taxes, $22,000. Unusual gain $130,000 Cash dividends declared $190,000 Loss on discontinued operations 100,000 Retained earnings January 1, 2025 790,000 Administrative expenses 320,000 Cost of goods sold 1,200,000 Rent revenue 57,000 Selling expenses 380,000 Unusual loss 90,000 Sales 2,600,000 Shares outstanding during 2025 were 100,000. (a) tay Prepare a single-step income statement for 2025. (Round earnings per share to 2 decimal places, eg. 1.48) SHEFFIELD INC. Income Statement For the Year Ended December 31, 2025 Revenues Sales Rent Revenue e ' >