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The following information it related to Dickinson Company for 2014. Dickinson Company decided to discontinue its entire wholesale operations and to retain its manufacturing operations.

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The following information it related to Dickinson Company for 2014. Dickinson Company decided to discontinue its entire wholesale operations and to retain its manufacturing operations. On September 15, Dickinson sold the wholesale operations to Rogers Company, During 2014, there were 497,000 shares of common stock outstanding all year. Prepare a multiple-step income statement

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