Hirschbach Motor Lines is a privately owned camler that has dellvered state-of-the-art transportatlon solutlons for over BO years. The following income statement items appeared on the adjusted thial balance of Hirschboch for the year ended December 31 , 2021 i $ in OOOs): sales revence, $23,000; cost of goods sold, $14,850; seling expense, $2,370, general and administrative expense, $1,270; dividend revenue from imvestments, $270, interest expense, $370. Income taxes have not yet been accrued. The company's incorne tax rate is 25% on all ltems of income or loss. These revenue and expense items appear in the compeny's income statement every year. The company's controller, however, has asked for your help in determining the appropriate treatment of the following nonrecurring transactions that also occurred during 2021 (\$ in 000s ). All transactions are material in amount: 1. Investments were sold during the year at a loss of $370. Hirschbach alse had an unreallzed los5 of $270 for the year on investments. The unrealized loss represents a decrease in the fair value of debt securities and is classified as part of othet comprehensive income. 2. One of the company's factories was closed during the year. Restructuring costs incurred were $2.700. 3. During the yeat, Hirschbach completed the sale of one of its operating divisions that quallfies as a component of the entity according to GAAP regarding discontinued operations. The division had incurred operating income of $870 in 2021 prior to the sale, and its assets were 5047 a loss of $1,660. 4. A positive foreign currency ration adjustment for the year totaled $530. Prepare Hirschbach's single, continuous statement of comprehensive income for 2021, including earnings per share disclosures. Use a Required: multiple-step income statement format. Three million shares of common stock were outstanding throughout the yeat, (Enter your answers in thousands of dollars, except earnings per share. Amounts to be deducted should be Indicated with a minus sign. Round Earnings per share answers to 2 decimal places.) 61238-15