Question 2: The Rogers Company had after-tax net income from continuing operations of $480,000 for the year ended December 31, 2000. Consider the following events: (1) An extraordinary fire loss of $140,000. (2) A cumulative effect of a change in accounting principle that resulted in an increase in prior years depreciation of $70.000. The current year's depreciation under this new method was $6.500 (3) Loss on sale of a major division of s10,000. The division sold experienced a loss of $60,000 for the year. Assume items 1 to 3 are subject to income taxes at a 30% tax rate. Instructions: a. Prepare a partial income statement, beginning with income from continuing operations. (5 points) b. What is the income figure that the financial analyst will be most concerned with? (5 points)