In 2010, Earthscope Company decided to sell its satellite sales division, even though the division had been profitable during the year. During 2010, the satellite division earned $51,000 and the taxes on that income were $13,000. The division was sold for a gain of $760,000, and the taxes on the gain amounted to $40,300. How would these amounts be reported on the income statement for the year ended December 31, 2010?