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 $100,000.$

Prepare a single$-$step income statement for $2025.($Round earnings per share to $2$ decimal places, e$.$g$.1\mathrm{.}48.)$