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Which of the following would not be considered a discontinued operation to be reported separately on the income statement? A company decides to discontinue all

Which of the following would not be considered a discontinued operation to be reported separately on the income statement?

  1. A company decides to discontinue all retail sales, which have accounted for 30% of its revenues, in its chain of locations and focus only on services.
  2. A company decides to close 10 of its 200 store locations due to poor performance at those locations.
  3. A manufacturer that produces and sells both lawn mowers and snow blowers has decided to discontinue the production and sale of snow blowers.
  4. A business that sells goods as both a wholesaler and a retailer has decided to close all of its retail outlets.

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