ABC provided the following statement of net income on December 31,2019 disposal of a business segment. The income statement includes the results of ABC's vegetable division. The company made a commitment to dispose of vegetable division on November 15, 2019 ABC CORP INCOME STATEMENT FOR YEAR ENDED DEEMBER 31, 2019 SALES 350,000 COGS 210,000 GROSS PROFIT 140,000 SELLING EXPENSES 30,000 GENERAL AND ADMIN. EXP 20,000 50,000 OPERATING INCOME 90,000 OTHER EXPENSES 50,000 INCOME BEFORE TAX 40,000 INCOME TAX EXPENSE(AT35%) 14,000 NET INCOME 26,000 THE VEGETABLE DIVISION ACCOUNTS FOR 20% OF SALES 40% OF cogs AND SELLING EXP. It also accounts for 10% of general and administrative expenses. PREPARE THE MULTI-STEP INCOME STATEMENT FOR 2019 ONLY, ASSUMING THAT ABC SALES THE SEGMENT ON DECEMBER 31 AT A GAIN OF $20,000