The Martinez Corporation had income from continuing operations of $13 million in 2020. During 2020, it disposed of its restaurant division at a loss of $85,000 (net of tax of $38,000). Before the disposal, the division operated at a loss of $215,000 (net of tax of $135,000) in 2020. Martinez also had an unrealized gain-OCI of $44,000 (net of tax of $18,000) related to its FV-OCI equity investments. Martinez had 10 million common shares outstanding during 2020.

Prepare a partial statement of financial performance for Martinez, beginning with income from continuing operations.

Calculate earnings per share.