Selected account balances from the adjusted trial balance for Olinda Corporation as of its calendar year end December 31, 2015, follow.

		Debit				Credit
a.	Interest revenue						$	15,800
b.	Depreciation expenseEquipment.		$	35,800
c.	Loss on sale of equipment			27,650
d.	Accounts payable							45,800
e.	Other operating expenses			108,200
f.	Accumulated depreciationEquipment							73,400
g.	Gain from settlement of lawsuit							45,800
h.	Accumulated depreciationBuildings							178,100
i.	Loss from operating a discontinued segment (pretax)			20,050
j.	Gain on insurance recovery of tornado damage (pretax and extraordinary)							30,920
k.	Net sales							1,016,500
l.	Depreciation expenseBuildings			53,800
m.	Correction of overstatement of prior years sales (pretax)			17,800
n.	Gain on sale of discontinued segments assets (pretax)							43,000
o.	Loss from settlement of lawsuit			25,550
p.	Income taxes expense			?
q.	Cost of goods sold			500,500

Required: I. Assume that the company's income tax rate is 30% for all items. Compute the tax effects and after-tax amounts of the four items labeled pretax. Loss amounts should be indicated with a minus sign.) 30% Tax Effect Pretax After-Tax Loss from operating a discontinued segment Gain on insurance recovery of tornado damage Correction of overstatement of prior years sales Gain on sale of discontinued segment's assets