The Blue Collar Corporation had income from continuing operations of $12.6 million in 2023. During 2023, it disposed of its restaurant division at a loss of $89,000 (net of tax of $38,000). Before the disposal, the division operated at a loss of $315,000 (net of tax of $135,000) in 2023. Blue Collar also had an unrealized gain-OCI of $43,000 (net of tax of $18,000) related to its FV-OCI equity investments. Blue Collar had 10 million common shares outstanding during 2023. Prepare a partial statement of financial performance for Blue Collar, beginning with income from continuing operations. Include calculation and disclosure of EPS.