The trial balance of the Gulf Company included the following accounts as of December $31,2023$:

$\backslash$table$[[,$Debits,Credits$],[$Sales revenue,$6,500,000,],[$Interest revenue,$43,000,],[$Loss on sale of investments,$10,000,],[$Loss on debt investments,$180,000,],[$Gain on projected benefit obligation,,$290,000],[$Cost of goods sold,$4,940,000,],[$Selling expense,$460,000,],[$Restructuring costs,$210,000,],[$Interest expense,$20,000,],[$General and administrative expense,$360,000,]]$

The loss on debt investments represents a decrease in the fair value of debt securities and is classified as part of other comprehensive income. Gulf Company had $100,000$ shares of stock outstanding throughout the year. Income tax expense has not yet been accrued. The effective tax rate is $25\%.$

Required:

Prepare a $2023$ multiple$-$step income statement for the company with earnings per share disclosure. $($Amounts to be deducted should be indicated with a minus sign. Round Earnings per share answer to $2$ decimal places.$)$