The Sarasota Corporation had income from continuing operations of $13 million in 2020. During 2020, it disposed of its restaurant division at a loss of $91,000 (net of tax of $38,000). Before the disposal, the division operated at a loss of $209,000 (net of tax of $135,000) in 2020. Sarasota also had an unrealized gain-OCI of $45,000 (net of tax of $18,000) related to its FV-OCI equity investments. Sarasota had 10 million common shares outstanding during 2020.

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

calculate the earning per share