Nathan Corporation's Accounting Records Include the Following Items for the Year

Nathan Corporation's accounting records include the following items for the year ending December 31,2018:
$$\begin{array} { l l l } \text { Gain on Sale of Equipment } & \$ 12,000 & \text { Gain on } \\\text { Discontinued Operations } & \$ 75,000 & \\\text { Loss on Disposal of Equipment } & 5,000 \mathrm { Net } \text { Sales } & \text { 650,000 } \\\text { Cost of Goods Sold } & 285,000 & \text { Operating } \\\text { Expenses } & 120,000 &\end{array}$$ The income tax rate for the company is 45%.The company had 15,000 shares of common stock outstanding during 2018 and no preferred stock.Prepare Nathan's income statement for the year ending December 31,2018.Show how Nathan reports EPS data on its 2018 income statement.