The following information was taken from the records of Sheffield Inc, for the year 2025: Income tax applicable to income from continuing operations $209.440, income tax applicable to loss on discontinued operations $28.560, and unrealized holding gain on available-for-sale debt securities (net of tax) $16.800. Shares outstanding during 2025 were 100,000 . (a) Prepare a single-step income statement (with respect to items in income from operations). (Round carnings per share to 2 decimal places, e.g. 1.48. Enter other revenue and gains before other expenses and losses) Prepare a single-step income statement (with respect to items in thcome from operations), ( Round earnings per sharn to