Exercise $4\mathrm{.}7($Static$)$ Income statement presentation; discontinued operations; restructuring costs $[$LO$4.1,4\mathrm{.}3,4-4]$

Esquite Camic Book Campary had income before tax of $$1,000000$ in $2024$ beforo considering the following matorlal items

Esquire sole one of ns operating dwisians. which qualifiod as a sapatale comporent accarging to generally accepted accounting boginning of the year through daposel of $$500,000.$

The campary incurred resitukturing sosts of $$80,000$ duning the pear.

Required:

Prepare the ncome staterment for Esquire beginning with income fram cantinaing operations. Assume an income tay tate of $25\%.$

ignare EPS discissures

Nate: Ameunts to be dedueted should be indicoted with a minus sign.