In 2025, Crane Corporation disposed of Kimberly Division, a major component of its business. Crane realized a loss of $1530000, net of taxes, on the sale of Kimberly's assets. Kimberly's operating income, net of taxes, was $450000 in 2025 . How should these facts be reported in Cranes's income statement for 2025? Pharoah company selis lap lane pools that cost $48600 to customers for $127700. The sales price includes an installation fee, which is valued at $23800. The fair value of the pool is $102100. The installation is considered a separate performance obligation and is expected to take 3 months to complete. The transaction price allocated to the pool and installation is. Gross bilings for merchandise sold by Oriole Company to its customers last year amounted to $1,216,000; sales returns and allowances were $279000, sales discounts were $100600, and freight-out was 595600 . Net sales last year for Oriole Company wend