Some income or expense transactions are unusual and do not reflect the normal business of the company. These are captured in an Other (unusual income or expenses) line (or something similarly labeled) in the income statement. For example, a brokerage fee for the sale of common stock would not be a normal operating expense for a manufacturer. Which of the following transactions would also be included in the Other (unusual income or expenses) line?

Select: 1

	Depreciate the value of the plant by $2,180,000.
	Sell used plant and equipment with a depreciated value of $32,700,000 for $35,970,000.
	Increase Accounts Payable by $3,270,000.
	Build $21,800,000 in inventory.