The Blue Spruce Corporation had income from continuing operations of $12 million in 2020. During 2020, it disposed of its restaurant division at a loss of $76,000 (net of tax of $38,000). Before the disposal, the division operated at a loss of $224,000 (net of tax of $135,000) in 2020. Blue Spruce also had an unrealized gain-OCI of $41,000 (net of tax of $18,000) related to its FV-OCI equity investments. Blue Spruce had 10 million common shares outstanding during 2020. Prepare a partial statement of financial performance for Blue Spruce, beginning with income from continuing operations.