Fleming Company has two divisions, E and N. Both qualify as business components. In 2013, the firm decides to dispose of the assets and liabilities of Division N; it is probable that the disposal will be completed early next year. The revenues and expenses of Fleming for 2012 and 2013 are as follows:
........................................................................................2013 ........... 2012
Sales-E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5,000 ....... $4,600
Total nontax expenses-E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 4,400 ..........4,100
Sales-N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3,500 ..........5,100
Total nontax expenses-N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,900 ...........4,500
During the later part of 2013, Fleming disposed of a portion of Division N and recognized a pretax loss of $2,000 on the disposal. The income tax rate for Fleming Company is 30%. Prepare the 2013 comparative income statement?