Income from continuing operations of $251,900 It also has the following items (before considering income taxes).

1.An extraordinary loss of $72,300.

2.A gain of $25,100on the discontinuance of a division.

3.A correction of an error in last year's financial statements that resulted in a $19,700understatement of 2013 net income.

Assume all items are subject to income taxes at a31% tax rate.

Partial Income Statement

Income from continuing operations $251,900

Discontinued Operations

Gain on discontinued division $7,781

Income Before Extraordinary Item $259,681

Income Tax Expense

Extraordinary Loss $22,413

Net Income / (Loss) $237,268

Did I calculated everything correctly?

Thank you