Earlyrain Inc.’s 2020 income statement, excluding the earnings per share portion of the statement, was as follows:

Revenues				$	520,000
Expenses:
Depreciation	$	44,100
Income taxes		59,500
Other expenses		178,000			281,600
Profit from continuing operations				$	238,400
Loss from operating discontinued business segment
(net of $18,900 tax benefit)	$	51,500
Loss on sale of a business segment
(net of $11,720 tax benefit)		31,600			(83,100	)
Profit				$	155,300

The weighted-average number of common shares outstanding during the year was 100,000. Present the earnings per share portion of the 2020 income statement.