Prepare a partial income statement, beginning with income before income taxes using the following information for Larkspur Corporation for the fiscal year ended December $31,2020$:Sales$$745,000$Discontinued operation loss$79,100$Operating expenses$176,000$Cost of goods sold$412\mathrm{.}000$Loss on sale of land$23\mathrm{.}000$Larkspur Corporation is subject to a $30\%$ income tax rate.