The following table shows the balances from various accounts in the adjusted trial balance for UniLink Telecom Corp. as of December 31, 2023:

Debit Credit a. Interest income $29,800 b. Depreciation expense, equipment$88,400 c. Loss on sale of office equipment 60,400 d. Accounts payable 101,800 e. Other operating expenses 236,000 f. Accumulated depreciation, equipment 186,400 g. Gain from settling a lawsuit 102,800 h. Cumulative effect of change in accounting principle (pre-tax) 152,700 i. Accumulated depreciation, buildings 402,400 j. Loss from operating a discontinued operation (pre-tax) 47,800 k. Gain on expropriation of land and building by government 69,400 l. Sales 2,379,200 m. Depreciation expense, buildings 130,600 n. Correction of overstatement of prior years sales (pre-tax) 37,000 o. Gain on sale of discontinued operations assets (pre-tax) 80,200 p. Loss from settling a lawsuit 58,600 q. Income taxes expense ? r. Cost of goods sold 1,190,000

Required: 1. Assuming that the companys income tax rate is 40%, what are the tax effects and after-tax measures of the items labelled as pre-tax? (Negative answers should be indicated by a minus sign.)

2. Prepare a multi-step income statement for the year ended December 31, 2023. (Amounts to be deducted should be indicated by a minus sign in the other revenues and expenses section and the discontinued operations section.)