Whispering Winds Corporation had income from operations before tax for 2023 of $5.8 million. In addition, it suffered an unusual and infrequent loss of $1,200,000 from a tornado. Of this amount, $500,000 was insured. In addition, the company realized a loss from the disposal of a building amounting to $250,000. The corporation's tax rate is 20%. Prepare a partial income statement for Whispering Winds, beginning with income from operations. The corporation had 4 million common shares outstanding during 2023. Include calculation and disclosure of EPS. (Round per share answer to 2 decimal places, e.g. 52.74.)