$2.$ D$4$U also has a footwear division which the board of directors voted to sell in September, $2023.$ The division makes up $25\%$ of the company$$s total revenues. D$4$U listed the footwear factory with a broker immediately and an assessor determined that the division could be sold for $$1,800,000$ less the broker$$s fee of $5\%.$ Because D$4$U wants to sell quickly they decided to list the footwear factory with the broker for $$1,600,000.$ The broker estimates that, given the price, it should sell in $69$ months in its current condition.

Your supervisor would like you to determine how to report the footwear division.