\begin{tabular}{|c|c|c|c|} \hline & & \begin{tabular}{l} Nguy \\ 12/3 \end{tabular} & \begin{tabular}{l} Corp \\ 025 \end{tabular} \\ \hline & & Debit & Credit \\ \hline Common Dividends Paid & & $80,000 & \\ \hline Cost of Goods Sold & & $850,000 & \\ \hline Dividend revenue & & & $60,000 \\ \hline Gain on Sale of Discontinu & erations & & $200,000 \\ \hline Gain on Sale of Equipmen & & & $70,000 \\ \hline Restructuring charge & & $10,000 & \\ \hline Interest Expense & & $100,000 & \\ \hline Loss on Discontinued Ope & & . $75,000 & \\ \hline Net Sales Revenue & & & $1,870,000 \\ \hline Preferred Dividends Paid & & $100,000 & \\ \hline Selling \& Admin Expense & & $540,000 & \\ \hline Additional information: & Taxrate & 20% & \\ \hline Common Shares Outstanc & /31/25 & 1,000,000 & \\ \hline Preferred Shares Outst & 12/31/25 & 800,000 & \\ \hline \end{tabular} Summary Sheet1 Sheet2 Ready Circular References: Cl2x2 Accessibility: investigate \begin{tabular}{|l|l|} \hline Gain on Sale of Equipment & $70,000 \\ \hline Other Expenses and Losses & \\ \hline Interest Expense & $100,000 \\ \hline Restructuring Charge & $10,000 \\ \hline Income from Continuing Operations Before Taxes & $500,000 \\ \hline Less Income Tax Expense & $100,000 \\ \hline Income from Continuing Operations & $400,000 \\ \hline Discontinued Operations & \\ \hline Gain on Sale of Discontinued Operation & $200,000 \\ \hline Loss on Discontinued Operations & \\ \hline Net tax expense on disc operations & \\ \hline Total Discontinued Operations After Tax & \\ \hline Net Income & \\ \hline \end{tabular} \begin{tabular}{|l|||} \hline Earnings per share \\ \hline Income from Continuing Operations \\ \hline Gain on Sale of Discontinued Operation \\ \hline Loss on Discontinued Operations \\ \hline Net tax expense on disc operations \\ \hline Net Income \\ \hline \end{tabular} Nguyen Corp Income Statement Year Ended 12/31/25 \begin{tabular}{|l|l|} \hline Net Sales Revenue & $1,870,000 \\ \hline Cost of Goods Sold & $850,000 \\ \hline Gross Margin & $1,020,000 \\ \hline Selling \& Administrative Expenses & $540,000 \\ \hline Income from Operations & $480,000 \\ \hline Other Revenues and Gains & \\ \hline Dividend Revenue & $60,000 \\ \hline Gain on Sale of Equipment & $70,000 \\ \hline Other Expenses and Losses & \\ \hline Interest Expense & $100,000 \\ \hline Restructuring Charge & $10,000 \\ \hline Income from Continuing Operations Before Taxes & $500,000 \\ \hline Less Income Tax Expense & $400,000 \\ \hline Income from Continuing Operations & \\ \hline Discontinued Operations & $200,000 \\ \hline Gain on Sale of Discontinued Operation & $75,000 \\ \hline Loss on Discontinued Operations & \\ \hline Net tax expense on disc operations & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline & & \begin{tabular}{l} Nguy \\ 12/3 \end{tabular} & \begin{tabular}{l} Corp \\ 025 \end{tabular} \\ \hline & & Debit & Credit \\ \hline Common Dividends Paid & & $80,000 & \\ \hline Cost of Goods Sold & & $850,000 & \\ \hline Dividend revenue & & & $60,000 \\ \hline Gain on Sale of Discontinu & erations & & $200,000 \\ \hline Gain on Sale of Equipmen & & & $70,000 \\ \hline Restructuring charge & & $10,000 & \\ \hline Interest Expense & & $100,000 & \\ \hline Loss on Discontinued Ope & & . $75,000 & \\ \hline Net Sales Revenue & & & $1,870,000 \\ \hline Preferred Dividends Paid & & $100,000 & \\ \hline Selling \& Admin Expense & & $540,000 & \\ \hline Additional information: & Taxrate & 20% & \\ \hline Common Shares Outstanc & /31/25 & 1,000,000 & \\ \hline Preferred Shares Outst & 12/31/25 & 800,000 & \\ \hline \end{tabular} Summary Sheet1 Sheet2 Ready Circular References: Cl2x2 Accessibility: investigate \begin{tabular}{|l|l|} \hline Gain on Sale of Equipment & $70,000 \\ \hline Other Expenses and Losses & \\ \hline Interest Expense & $100,000 \\ \hline Restructuring Charge & $10,000 \\ \hline Income from Continuing Operations Before Taxes & $500,000 \\ \hline Less Income Tax Expense & $100,000 \\ \hline Income from Continuing Operations & $400,000 \\ \hline Discontinued Operations & \\ \hline Gain on Sale of Discontinued Operation & $200,000 \\ \hline Loss on Discontinued Operations & \\ \hline Net tax expense on disc operations & \\ \hline Total Discontinued Operations After Tax & \\ \hline Net Income & \\ \hline \end{tabular} \begin{tabular}{|l|||} \hline Earnings per share \\ \hline Income from Continuing Operations \\ \hline Gain on Sale of Discontinued Operation \\ \hline Loss on Discontinued Operations \\ \hline Net tax expense on disc operations \\ \hline Net Income \\ \hline \end{tabular} Nguyen Corp Income Statement Year Ended 12/31/25 \begin{tabular}{|l|l|} \hline Net Sales Revenue & $1,870,000 \\ \hline Cost of Goods Sold & $850,000 \\ \hline Gross Margin & $1,020,000 \\ \hline Selling \& Administrative Expenses & $540,000 \\ \hline Income from Operations & $480,000 \\ \hline Other Revenues and Gains & \\ \hline Dividend Revenue & $60,000 \\ \hline Gain on Sale of Equipment & $70,000 \\ \hline Other Expenses and Losses & \\ \hline Interest Expense & $100,000 \\ \hline Restructuring Charge & $10,000 \\ \hline Income from Continuing Operations Before Taxes & $500,000 \\ \hline Less Income Tax Expense & $400,000 \\ \hline Income from Continuing Operations & \\ \hline Discontinued Operations & $200,000 \\ \hline Gain on Sale of Discontinued Operation & $75,000 \\ \hline Loss on Discontinued Operations & \\ \hline Net tax expense on disc operations & \\ \hline \end{tabular}