The following table shows the balances from various accounts in the adjusted trial balance for UniLink Telecom Corp. as of December 31, 2020:

				Debit			Credit
a.		Interest income				$	29,600
b.		Depreciation expense, equipment	$	88,000
c.		Loss on sale of office equipment		60,200
d.		Accounts payable					101,600
e.		Other operating expenses		235,600
f.		Accumulated depreciation, equipment					184,400
g.		Gain from settling a lawsuit					102,400
h.		Cumulative effect of change in accounting principle (pre-tax)					152,400
i.		Accumulated depreciation, buildings					400,400
j.		Loss from operating a discontinued operation (pre-tax)		47,600
k.		Gain on expropriation of land and building by government					69,200
l.		Sales					2,369,200
m.		Depreciation expense, buildings		130,400
n.		Correction of overstatement of prior years sales (pre-tax)		36,800
o.		Gain on sale of discontinued operations assets (pre-tax)					80,000
p.		Loss from settling a lawsuit		58,400
q.		Income taxes expense		?
r.		Cost of goods sold		1,186,000

Required: 1. Assuming that the companys income tax rate is 30%, 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, 2020. (Amounts to be deducted should be indicated by a minus sign in the other revenues and expenses section and the discontinued operations section.)