I am looking for the disclosure/footnote per GAAP for the following scenario. I do not need any journal entries.

1. The Earnings per share (EPS). EPS from continuing operations is $3.00, Discontinued (Loss) $1,20T The following is a summary of how EPS was calculated:
   1. EPS from continuous operations - $ 3.00
   2. Less Loss from discontinued operation - ($ 1.20)+++
2. Long Term Debt - Ken Corp, issued 1,000 bonds with a face value of $1,000 on June 1, 2012 totaling $1,000,000 in debt obligations. These bonds are term bonds, due on May 31, 2020. The interest rate on the bonds was 10% coupon rate, and the market rate at the time of issue was of 12%. They can be called early on May 31. 2016 at a price of 1.01. There is also a sinking fund set up to pay off the bonds at maturity. The maturity for the next 2 years for the sinking fund is: 2013: $ 40,000 2014: $ 50,000