Hirschbach Motor Lines is a privately owned carrier that has delivered state-ot-the-art transportation solutions for over 80 years. The following income statement items appearedion the adjusted trial batance of Hirschbach for the year erided December 31,2021 i5 in 000s): sales revenue, $23,100. cost of goods sold, $14,900; selling expense, $2380, general and administrative experse, 51 , 280; dividend revenue from investments. $280; interest expense. $380. Income taxes have not yet been accrued. The company's income tax rate is 25% on all items of income on loss. These revenue and expense items appear in the company'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 0005 ). All transactions are matertal in amount. 1. Investments were sold during the year at a loss of $380. Hirschbach also had an unrealized loss of $280 for the year on investments. The unrealized loss represents a decrease in the fair value of debt securities and is classified as part of other comprehensive income. 2. One of the compary's factories was closed during the yeat. Restructuring costs Incurred were $2.800 3. Durtng the year. Hirschbach completed the sale of one of its operating divisions that qualifies as a component of the entity according to GAAP regarding discontinued operations. The division had incurred operating income of 5880 in 2021 ptior to the: sale, and its assets were soid at a loss of $1,640. 4. A positive foreign currency transiation adjustment for the year totaled 5520 . Prepare Hirschbach's single, continuous statement of comprehensive income for 2021 , including earnings per share disclosures, Use z multiple-step income statement format. Three million shares of common stock were ouststanding throughout the year (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.)