The following balances were taken from the books of Whispering Corp. on December 31 , 2025 . Assume the total effective tax rate on all items is 20% , Prepare a multiple-step income statement: 100,000 shares of common stock were outstanding during the year. (Round earnings per share to 2 decimal places, es. 1.48. List other revenues and gains before other expenses and losses.) $ Per share of common stock:.