Calstone, Inc. prepares an annual combined statement of income and comprehensive income. The following situations occurred during the company's 2015 fiscal year: 1. Land that had been held as an investment was sold and a gain was recognized. _________

2. Losses from foreign currency translation were recognized. ____________ 3. Interest revenue was recognized.____________ 4. A division was sold that qualifies as a separate component ______________ 5. Unrealized losses on investments accounted for as securities available for sale were recorded.___

6. Investments were sold during the year at a loss of $300 __________ 7. The controller discovered an error in the calculation of 2014's revenue.____________ 8. Restructuring costs were incurred due to downsizing and reorganization of a manufacturing facility. ________

9. Calstone recorded an actuarial gain on its defined pension plan. 10. A write-down of inventory was recorded.

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

1. As a component of operating income.
2. As a non-operating income item (other income or expense).
3. As a separately reported item.
4. As an item of other comprehensive income.
5. As an adjustment to retained earnings.