Sheridan Company's trial balance of income statement accounts only for the year ended December 31, 2020 included the following:

Debit Credit

Sales revenue$272000

Cost of goods sold$172000

Administrative expenses38300

Loss on sale of equipment19000

Commissions to salespersons

15100

Interest revenue10200

Freight-out6200

Loss from discontinued operations23400

Bad debt expense5800

Other information:

Sheridan's income tax rate is 40%. Finished goods inventory:

January 1, 2020$158200

December 31, 2020141000

On Sheridan's multiple-step income statement for 2020, The discontinued operations loss is