Which of the following is a required disclosure in the income statement when reporting the disposal of a component of the business?

Results of operations of a discontinued component should be disclosed immediately before income from continuing

operations.

The gain or loss on disposal should not be segregated but should be reported together with the results of continuing

operations.

Earnings per share from continuing operations, discontinued operations, and net income should be disclosed on the face of

the income statement.

The gain or loss on disposal should be reported as an unusual gain or loss.