The following information applies to Bowling Green Metals Corporation for the year ended December 31, 2000.

Total revenues from regular operations

$832,000

Total expenses from regular operations

776,000

Extraordinary gain, net of applicable income taxes

30,000

Dividends paid

20,000

Number of shares of common stock

outstanding during the year

10,000

Required . Compute earnings per share before extraordinary items and net earnings.

Show how this might be presented in the financial statements.