Rembrandt Paint Company had the following income statement items for the year ended December 31, 2013 ($ in 000s):

Net sales	$	20,000	Cost of goods sold	$	11,500
Interest income		220	Selling and administrative expenses		2,700
Interest expense		390	Restructuring costs		1,000
Extraordinary gain		3,200
In addition, during the year the company completed the disposal of its plastics business and incurred a loss from operations of $1.8 million and a gain on disposal of the component