The following income statement items appeared on the adjusted trial balance of Foxworthy Corporation for the year ended December 31, 2016 ($ in 000s): sales revenue, $22,300; cost of goods sold, $14,500; selling expenses, $2,300; general and administrative expenses, $1,200; dividend revenue from investments, $200; interest expense, $300. Income taxes have not yet been accrued. The companys income tax rate is 40% on all items of income or loss. These revenue and expense items appear in the companys income statement every year. The companys controller, however, has asked for your help in determining the appropriate treatment of the following nonrecurring transactions that also occurred during 2016 ($ in 000s). All transactions are material in amount.

1.	Investments were sold during the year at a loss of $300. Foxworthy also had unrealized losses of $200 for the year on investments.
2.	One of the companys factories was closed during the year. Restructuring costs incurred were $2,000.
3.	During the year, Foxworthy completed the sale of one of its operating divisions that qualifies as a component of the entity according to GAAP regarding discontinued operations. The division had incurred operating income of $800 in 2016 prior to the sale, and its assets were sold at a loss of $1,800.
4.	Foreign currency translation gains for the year totaled $600.

FOXWORTHY MANUFACTURING CORPORATION
Statement of Comprehensive Income
For the Year Ended December 31, 2016
($ in 000s)
Sales revenue
Cost of goods sold
Gross profit
Operating expenses
Selling expenses
General and administrative expenses
Restructuring costs
Total operating expenses
Other income (expense)
Interest expense
Dividend revenue
Interest receivable
Other income (expense)
Income from continuing operations before income taxes
Income tax expense
Income from continuing operations
Discontinued operations
Income tax expense
Income from operations of discontinued component
Income from continuing operations
Earnings per share:
Income from continuing operations
Discontinued operations
Net income

I do not think my blanks are right so just ignore them