Kitty Cat Industries decided to dispose of its Mouse division on Oct $31,2023.$  For $2023,$ the company had total sales of $$1,200,000$ of which $$541,000$ applied to the Mouse division. It also had cost of goods sold of $$305,000$ of which $$42,500$ applied to the Mouse division and operating expense of $$234,000$ of which $$91,000$ applied to the Mouse division. Further, interest expense for the entire company was $$4,000,$ while $$1,300$ related to the Mouse division.

On Dec $1,2023,$ the assets of the Mouse division were up for sale but didn't sell by the end of the year. The assets cost was $$4,000,000,$ the accumulated depreciation was $$3,100,000,$ and the assets current fair value is $$526,000.$ The tax rate for the company is $20\%.$ Prep the multi$-$step Income Statement for $12/31/23.$