ABC Co. decided on March 3, 2017 to dispose of their Widget Segment. The sale of the segment was completed on November 13, 2017. The disposal of this segment qualifies as a discontinued operation. Income Statement data for ABC for calendar years 2015-2017 are as follows:

2017 2016 2015

Sales $3,000,000 $2,700,000 $2,500,000

Cost of goods sold 1,800,000 1,593,000 1,525,000

Operating expenses 700,000 680,000 650,000

These amounts include the operating results for the Widget Segment through its disposal on November 13, 2017. Income Statement data for the Widget Segment separately for 2015-2017 are as follows:

2017 2016 2015

Sales $450,000 $600,000 $700,000

Cost of goods sold 315,000 408,000 455,000

Operating expenses 120,000 150,000 130,000

The book value of the assets and liabilities of Widget on November 13, 2017 was 4,800,000. The sales price was 6,210,000. ABC has a tax rate of 28% for 2015 & 2016 and a rate of 25% for 2017.

Required: Prepare, in good form, complete comparative Income Statements for ABC for the years 2015-2017.