$1.$ Generally accepted accounting principles require that unusual items be reported $\_\_\_\_\_.$

within operating income on the income statement

separately on the income statement

only in the notes to the financial statements

within other revenue and expenses on the income statement

$2.$ A gain or loss from discontinued operations should $\_\_\_\_\_$ on the income statement.

be reported as part of income from continuing operations

be reported before income from continuing operations

be reported after income from continuing operations

not be reported