O'Reilly Beverage Company reported net income of $760,000 for 2021 In addition, the company deferred a $35,000 pretax loss on derivatives and had pretax net unrealized gains on debt securities of $15,000. Prepare a separate statement of comprehensive income for 2021. The company's income tax rate is 25% (Amounts to be deducted should be indicated with a minus sign.) Net income (loss) O'REILLY BEVERAGE COMPANY Statement of Comprehensive Income For the Year Ended December 31, 2021 Other comprehensive income (loss) Loss on derivatives Gain on debt securities Total other comprehensive income (loss) Comprehensive income (loss) A Esquire Comic Book Company had income before tax of $1,050,000 in 2021 before considering the following material items: 1. Esquire sold one of its operating divisions, which qualified as a separate component according to generally accepted accounting principles. The before-tax loss on disposal was $345,000. The division generated before-tax income from operations from the beginning of the year through disposal of $510,000. 2. The company incurred restructuring costs of $60.000 during the year. Required: Prepare a 2021 income statement for Esquire beginning with income from continuing operations. Assume an income tax rate of 25%. Ignore EPS disclosures. (Amounts to be deducted should be indicated with a minus sign.) ESQUIRE COMIC BOOK COMPANY Partial Income Statement For the Year Ended December 31, 2021 Income from continuing operations Discontinued operations Income (loss) on discontinued operations Net income (loss) 0 The Esposito Import Company had 1 million shares of common stock outstanding during 2021. Its income statement reported the following items income from continuing operations, $7 million; loss from discontinued operations, $1.4 million. All of these amounts are net of tax Required: Prepare the 2021 EPS presentation for the Esposito Import Company. (Amounts to be deducted should be indicated with a minus sign. Round your answers to 2 decimal places.) Earnings per share Income from continuing operations Loss from discontinued operations Net income