The following items were taken from the adjusted trial balance of the Bremeur Corp. on 31 December 20X5. Assume an average 25% income tax on all items (including the divestiture loss). The accounting period ends 31 December. All amounts given are pre-tax and subject to the same income tax rate. Bremeur had 40,000 shares outstanding at the beginning of the year. On 31 August 20X5, an additional 6,000 shares were issued; at the end of 20X5, 46,000 shares were outstanding. Sales revenue from continuing operations Revenue in business segment being discontinued Rent revenue Interest revenue Gain on sale of investments Distribution expenses General and administrative expenses Operating expenses in business segment being discontinued Interest expense Depreciation and amortization Settlement of legal claim agains the company Asset impairments, discontinued operation Cost of goods sold $720,200 85,000 3,400 1,400 3,000 146,000 120,000 83,000 2,500 7,000 11,000 13,000 340,000 Revenues and gains: Sales revenue $ 720,200 Rent revenue 3,400 1,400 Interest revenue Gain on sale of investments 3,000 Total revenues and gains $ 728,000 Expenses: Distribution expenses General and administrative expenses $ Depreciation and amortization Cost of goods sold Settlement of legal claim against the company 146,000 120,000 7,000 340,000 11,000 2,500 Interest expense Income tax expense 25,375 $ Total expenses Income before discontinued operation 651,875 76,125 13,750 $ 62,375 Loss from discontinued operations Net income Earnings per share: Continuing operation EPS Discontinued operation EPS $ 1.81 0.20