Pizza Mia prepares an annual combined statement of income and comprehensive income. The following events and situations occured during the company's most recent fiscal year. For each situation, identif the appropriate income statement reporting treatment from the list below

A: As a component of operating income. B: As a non -operating income item (other income or expense). C: As a separately reported item on the income statement, net of tax D: As an item of other comprehensive income. E: As an adjustment to retained camings.

1: A pizza oven held for two years was sold for a loss.

2: The company mostly sells pizza, but they also have a dog grooming business. The company sold the dog grooming busmess to a local pet store.

3:Pira Mia acquired some bonds (debt securities) in another firm. The value of the bonds has increased, but Pizza Nia has not sold them, nor are they actively trying to. They might sell them in the next year or two.

4:The company had purchased a pizzeria in another city for a very high price, but the people there don't like The taste of Pizza Mia pizza, and a significant goodwill write-off was recorded.

5:Last year's financial statement had fraudulently inflated earnings. This has been corrected.