The Concord Corporation had income from continuing operations of $13.0 million in 2023. During 2023, it disposed of its restaurant division at a loss of $99,000 (net of tax of $38,000). Before the disposal, the division operated at a loss of $201,000 (net of takof $135,000) in 2023. Blue Collar also had an unrealized gain-OCI of $42.000 (net of tax of $18,000) related to its FV-OCI equity investments. Concord had 10 million common shares outstanding during 2023.

The Concord Corporation had income from continuing operations of $13.0 million in 2023. During 2023, it disposed of its restaurant division at a loss of $99,000 (net of tax of $38,000 ). Before the disposal, the division operated at a loss of $201,000 (net of tax of $135,000 ) in 2023. Blue Collar also had an unrealized gain-OCl of $42,000 (net of tax of $18,000 ) related to its FV-OCl equity investments. Concord had 10 million common shares outstanding during 2023. Prepare a partial statement of financial performance for Concord, beginning with income from continuing operations. Discontinued Operations Loss from Operation of discontinued Restaurant Division (Net of Tax) Items that will not be recycled subsequently to net income or loss: Gain from Operation of discontinued Restaurant Division (Netof Tax) y Comprehenvive income