The following information was taken from the records of Whispering Inc. for the year 2025: Income tax applicable to income from continuing operations $243,100, income tax applicable to loss on discontinued operations $33,150, and unrealized holding gain on available-for-sale debt securities (net of tax) $19,500. Shares outstanding during 2025 were 100,000. (a) Prepare a single-step income statement (with respect to items in Income from operations). (Round earnings per share to 2 decimal places, e.g. 1.48. Enter other revenue and gains before other expenses and losses)