Esquire Comic Book Company had income before tax of $1,600,000 in 2024 before considering the following material items: 1. Esquire sold one of its operating divisions, which qualified as a separate component according to generally accepted accounting principles. The before-tax loss on disposal was $400,000. The division generated before-tax income from operations from the beginning of the year through disposal of $620,000. 2. The company incurred restructuring costs of $65,000 during the year. Required: Prepare the income statement for Esquire beginning with income from continuing operations. Assume an income tax rate of 25%. Ignore EPS disclosures. Note: Amounts to be deducted should be indicated with a minus sign. The Massoud Consulting Group reported net income of $1,360,000 for its fiscal year ended December 31,2024 . In addition, during the year the company experienced a positive foreign currency translation adjustment of $270,000 and an unrealized loss on debt securities of $50,000. The company's effective tax rate on all items affecting comprehensive income is 25%. Each component of other comprehensive income is displayed net of tax. Required: Prepare a separate statement of comprehensive income for 2024. Note: Amounts to be deducted should be indicated with a minus sign