Clockers, Inc. committed to sell a division on March 22, 2022. It sold the division on June 14, 2024. Income from operating this division was $3,240,000, $1,005,000, and $332,000 in 2022, 2023 and 2024, respectively. On December 31, 2022, the carrying value of the division was $10,000,000 and the fair value was $9,500,000. On December 31, 2023, the fair value of the division was $10,100,000 and the carrying value of the division was $10,000,000. The division was sold for $9,800,000 when the carrying value was $10,000,000. Prepare the discontinued operations section of the income statement for 2022 through 2024, assuming Clockers’ income tax rate is 35%.