Problem 3 On April 1, 2021 a company decided that it would sell off one of its major divisions which meets the criteria to be considered a component of the company. This represents a strategic shift for the company and though the division remained unsold at year-end (December 31, 2021), it met all the criteria to be considered held-for-sale. Income from Continuing Operations for the company in 2021 total $1,000,000. Operating income in 2021 for the division to be sold totaled $162,000. The book value of the division's net assets is $770,000 on December 31, 2021 and the company believed the net proceeds at sale of the division will be $950,000. The company's tax rate is 30%. How would the above appear on the company's income statement for the year ended December 31, 2021? (Provide the description(s) and amount(s) that would appear on the income statement, if any, for this future disposal