Whispering Co. had sales revenue of $556,300 in 2017. Other items recorded during the year were:

Cost of goods sold		$329,700
Salaries and wages expense		125,600
Income tax expense		25,860
Increase in value of company reputation		15,240
Other operating expenses		10,450
Unrealized gain on value of patents		20,290

Prepare a single-step income statement for Whispering for 2017. Whispering has 108,900 shares of stock outstanding. (Round earnings per share to 2 decimal places, e.g. 1.48.)