For each situation, select the appropriate reporting treatment from the list below $($consider each event to be material$)$:

As an unusual gain or lossAs a prior period adjustmentAs a change in accounting principleAs a discontinued operationAs a change in accounting estimateAs a change in accounting estimate achieved by a change in accounting principle

Indicate whether each situation would be included in the income statement in continuing operations or below continuing operations, or if it would appear as an adjustment to retained earnings.