Windsor Corporation had net sales of $2,404,900 and interest revenue of $38,100 during 2025 . Expenses for 2025 were cost of goods sold $1,462,600, administrative expenses $214,000, selling expenses $294,200, and interest expense $51,600. Windsor's tax rate is 30%. The corporation had 102,800 shares of common stock authorized and 58,884 shares issued and outstanding during 2025 . Prepare a condensed multiple-step income statement for Windsor Corporation. (Round earnings per share to 2 decimal places, e.g. 1.48.)