For each item, record corrections to income from continuing operations before taxes, if any. (If there is no effect then please enter O.) No. 1. 2. Description Office equipment purchased on January 1, 2025 for $54,000 was incorrectly charged to Supplies Expense at the time of purchase. The office equipment has an estimated three-year service life with no expected salvage value. Blossom uses the straight-line method to depreciate office equipment for financial reporting purposes. This error has not been recorded. The corporation disposed of its sporting goods division during 2025. This disposal meets the criteria for discontinued operations. The division correctly calculated income from operating this division of $119,000 before taxes and a loss of $12,300 before taxes on the disposal of the division. The income from the division is included in income from operations and the loss is included in other losses and expenses. $ $ 3. The company recorded advances of $10,400 to employees made December 31, 2025 as Salaries and Wages Expense. $ 4. Dividends paid of $10,400 during 2025 were recorded as an operating expense. $ Increase to Income from Continuing Operations before taxes