The adjusted trial balance of Andrew Enterprises included the following accounts as of 12/31/Year 1:

Account Title	Debits	Credits
Sales revenue		$2,178,000
Interest revenue		96,800
Unearned revenue		72,600
Gain on sale of land (infrequent item)		60,500
Cost of goods sold	$1,452,000
Salaries and wages expense	193,600
Prepaid expense	544,500
Depreciation expense	181,500
Interest expense	48,400
Marketing and administrative expenses	60,500
Income tax expense	181,500

In addition, the company has decided to sell its cable TV division and the division is held for sale at year-end. The sale is estimated to generate a loss before tax of $36,300. This division accounted for 30% of the entire companys main operating activities (not its peripheral activities). Andrew Enterprises had 450,000 shares of stock outstanding throughout the year. You have enough information to figure out Andrew Enterprises tax rate.

Requirements: Prepare a multiple-step income statement. Round EPS answers to 3 decimal places.

Please make sure that you put a minus sign "-' in front of a loss number. For example, a loss of 200,000 should be entered as "-200,000".

THIS QUESTION IS FOR DISCONTINUED OPERATIONS, I HAVE TROUBLE CALCULATING/FIGURING OUT THE TAX RATE TO USE AND INCOME/ LOSS FROM OPERATIONS SECTION SO I NEED THE STEPS/ FORMULA TO DO IT