For its fiscal year ending October 31, 2022, Sheffield Corporation reports the following partial data. The loss on discontinued operations was comprised of a $54,000 loss from operations and a $70,000 loss from disposal. The income tax rate is 28% on all items. (a) Prepare a correct partial income statement, beginning with income before income taxes. (Enter loss using either a negative sign preceding the number e.g. 2,945 or parentheses e.g. (2,945).) SHEFFIELD CORPORATION Partial Income Statement $ $