Calstone, Inc., prepares a single, continuous statement of comprehensive income. The following situations occurred during the company's 2021 fiscal year: Required: For each situation below, identify the appropriate reporting treatment (consider each event to be material). 1. Land that had been held as an investment was sold and a gain was recognized 2. There was a loss on projected benefit obligation at December 31, 2021 3. Interest revenue was recognized 4 A division was sold that qualifies as a separate component according to GAAP regarding discontinued operations 6 There was an unrealized loss on debt securities during the year. The unrealized loss represents a decrease in the fair value of debt securities as is classified as part of other comprehensive incomo. 6. Restructuring costs were incurred due to downsizing and reorganization of a manufacturing facility As a component of operating income. As a discontinued operation. As a nonoperating income item (other incor As an Item of other comprehensive income