Please explain all the numbers where they come from. Thank you..

The XXX Corporation sold its credit subsidiary on December 31 of the current year at a gain of $237. See below for the corporation's income statement before removing the discontinued subsidiary and before the inclusion of the gain on the sale of the subsidiary.

Prepare XXXX Corporation's statement of net income for the current year reflecting the discontinued subsidiary, assuming that it met all of the necessary conditions to be reported as a discontinued operation. The discontinued subsidiary accounted for 20 % of revenues and 15% of all operating expenses. (Use the condensed, multi-step income statement format and assume the company is subject to a 40% income tax rate. Round your answers to the nearest cent, $X.XX. Use parentheses or a minus sign to enter any loss amount.)

10,000 6,700 Banks Corporation Statement of Net Income For the Year Ended December 31 Sales $ Cost of Goods Sold Gross Profit Selling, General, and Administrative Expenses Depreciation and Amortization Expense Income before Tax Income Tax Expense (at 40%) Net Income $ $ 3,300 700 950 1,650 660 990