I need some help with exercise 18-13 and I don't understand 18-12 at all. The homework help doesn't explain 18-12 at all and I'm still confused about 18-13

Brief Exercise 18-12 The following data are from the income statements of Haskin Company. Sales $6,433. 100 $6,221,500 Beginning inventory 941900 811500 Purchases 4,320,900 4,612.?00 En ding inyentory 1,036,100 94?,900 Compute for each year the inyentory tumoyer. [Round answers to 1 decima! place, {3.9. 1.5.} ............. Zm :m LIHK'I'D'I'EXT Compute for each year the average days to sell the inventory. {Round answers to 1' oleq'ji'i'ioiI .pi'ace, e.gr. 1.5.} W.w :W :dm LIHK'I'D'I'EXT Exercise 18-13 .Your answer is partially correct. Try again. Trayer Corporation has income from continuing operations of $280,000 for the year ended December 31, 2014. It also has the following items [before considering income taxes). 1. An extraordinary loss of $74,700. 2. A gain of $37,100 on the discontinuance of a division. 3. A oorrection of an error in last year's nancial statements that resulted in a $28,200 understatement of 2013 net income. Assume all items are subject to income taxes at a 29% tax rate. (a) Prepare an income statement, beginning with income from continuing operations. TRAYER CORPORATION Parlial Income Statement For the Year Ended December 31, 2014 x . |_ Income Before Income Taxes -. 280000 x . |_ Income Tax Expense ' I Gain on Disoontinued Division | 24700 I V Income Before Extraordinary Item ' 51, ll E v X Extraordinaryr Loss