Calstone, Inc., prepares a single, continuous statement of comprehensive income. The following situations occurred during the company's 2018 fiscal year:

1. Land that had been held as an investment was sold and a gain was recognized.

2. There was a negative foreign currency translation adjustment at December 31, 2018.

3. Interest revenue was recognized.

4. A division was sold that qualifies as a separate component according to GAAP regarding discontinued operations.

5. There were unrealized holding losses on investments during the year.

6. Restructuring costs were incurred due to downsizing and reorganization of a manufacturing facility.

Required: For each situation, identify the appropriate reporting treatment from the list below (consider each event to be material).

a. As a component of operating income.

b. As a nonoperating income item (other income or expense).

c. As a discontinued operation.

d. As an item of other comprehensive income.