Please only focus those two parts. Notice tah tthere are only 6 rows secnd question.

The following income statement items appeared on the adjusted trial balance of Schembri Manufacturing Corporation for the year ended December 31, 2016 ($ in 000s)

The following income statement items appeared on the adjusted trial balance of Schembri Manufacturing Corporation for the year ended December 31, 2016 in 000s): sales revenue, $15,300; cost of goods sold $6,200; selling expenses, $1,300; general and administrative expenses, $800; interest revenue, $85 interest expense, $180. Income taxes have not yet been recorded. The company's income tax rate is 40% on all items of income or loss. These revenue and expense items appear in the company's income statement every year. The company's controller however has asked for your help in determining the appropriate treatment of the following nonrecurring transactions that also occurred during 2016 in 000s transactions are material in amount. 1. nvestments were sold during the year at a loss of $220. Schembri also had unrealized gains of $320 for the year on investments 2. One of the company's factories was closed during the year Restructuring costs incurred were $1,200 3. During the year, Schembri completed the sale of one of its operating divisions that qualifies as a component of the entity according to GAAP. The division had incurred a loss from operations of $560 in 2016 prior to the sale, and its assets were sold at a gain of $1,400 4. In 2016, the company's accountant discovered that depreciation expense in 2015 for the office building was understated by $200 5. Foreign currency translation losses for the year totaled $240