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During Year 14, Bird recognized a pre-tax operating income on Feeder $150,000. Additionally, Bird decided to sell the Feeder Division (Feeder) of its business.

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During Year 14, Bird recognized a pre-tax operating income on Feeder $150,000. Additionally, Bird decided to sell the Feeder Division (Feeder) of its business. Feeder met the qualifications of a discontinued component in Year 14; however, the component was not expected to be sold until Year 15. On December 31, Year 14, before checking Feeder for impairment, Feeder's book value was $2,000,000. At the end of Year 14, the accountant calculated a $260,000 impairment loss on Feeder. This impairment was recorded. Information relating to Year 15: In Year 15, Bird recognized a pre-tax operating loss on Feeder from January through the sale of Feeder in February of $148,000. Additionally, Bird received $1,810,000 for the sale of Feeder. Bird incurred $20,000 in selling costs. Provide the Discontinued Operations Section of the Year 15 multistep income statement. Bird Corp. Discontinued Operations Section for period ending Year 15 $ of Feeder of Feeder $ $ S

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