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Sales revenue Cost of goods sold Gross profit Operating expenses Operating income Gain on sale of division 2021 2020 $15,000,000 $9,600,000 9,200,000 6,000,000 5,500,000 3,680,000

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Sales revenue Cost of goods sold Gross profit Operating expenses Operating income Gain on sale of division 2021 2020 $15,000,000 $9,600,000 9,200,000 6,000,000 5,500,000 3,680,000 3,200, 2.600.000 2,600,000 1,000,000 600,000 3,200,000 1,000,000 800,000 250,000 $2,400,000 $750,000 Income tax expense het Income On October 15, 2021. Jackson entered into a tentative agreement to sell the assets of one of its divisions. The division qualifies as a component of an entity as defined by GAAP. The division was sold on December 31, 2021, for $5,000,000 Book value of the division's assets was $4.400,000. The division's contribution to Jackson's operating income before-tax for each year was as follows: $100.000 2020 5300,000 Assume an income tax rate of 25% 2021 Required: (in each cose, net any gain or loss on sale of division with annual Income or loss from the division and show the tox effect on a separate line.) 1. Prepare revised income statements according to generally accepted accounting principles, beginning with income from continuing operations before income taxes. Ignore EPS disclosures 2. Assume that by December 31, 2021, the division had not yet been sold but was considered held for sale. The fair value of the division's assets on December 31 was $5.000.000. Prepare revised income statements according to generally accepted accounting principles, beginning with income from continuing operations before income taxes. Ignore EPS disclosures 3. Assume that by December 31, 2021, the division had not yet been sold but was considered held for sale. The fair value of the division's assets on December 31 was $3,900,000. Prepare revised Income statements according to generally accepted accounting principles, beginning with income from continuing operations before income taxes. Ignore EPS disclosures Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Prepare revised Income statements according to generally accepted accounting principles, beginning with income from continuing operations before income taxes. Ignore EPS disclosures. (Amounts to be deducted should be indicated with a minus sign) JACKSON HOLDING COMPANY Comparative Income Statements (in part) For the Years Ended December 31 2021 Income from continuing operations before income taxes $ 2020 2,200 Income from continuing operations Discontinued operations gain (loss) 2,200 0 Income from discontinued operations Net income 0 2,200 $ 0 Required 1 Required 2 Required 3 Assume that by December 31, 2021, the division had not yet been sold but was considered held for sale. The fair value of the division's assets on December 31 was $5,000,000. Prepare revised Income statements according to generally accepted accounting principles, beginning with income from continuing operations before Income taxes. Ignore EPS disclosures. (Amounts to be deducted should be indicated with a minus sign.) Show less JACKSON HOLDING COMPANY Comparative Income Statements (in part) For the Years Ended December 31 2021 Income from continuing operations before income taxes 2020 Income from continuing operations Discontinued operations gain (56) Income from discontinued operations Net Income 0 $ Assume that by December 31, 2021, the division had not yet been sold but was considered held for sale. The fair value of the division's assets on December 31 was $3,900,000. Prepare revised income statements according to generally accepted accounting principles, beginning with income from continuing operations before income taxes. Ignore EPS disclosures. (Amounts to be deducted should be indicated with a minus sign.) Show less JACKSON HOLDING COMPANY Comparative Income Statements (in part) For the Years Ended December 31 2021 Income from continuing operations before income taxes $ 2,200,000 $ income tax benefit (expenso) (550,000) 2020 700,000 (175,000) 1,650,000 525,000 Income from continuing operations Discontinued operations gain (los) Income (lon) from operations of discontinued component Income tax benefit (expense) Income from discontinued operations Net income (100,000) 25.000 (75.000) 1.575,000 $ 300.000 (75,000) 225.000 750.000 S

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