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23.1. Newman Co. provides the following Balance Sheet and Income Statement information. Note: a. The Extraordinary Gain was created when Newman's operational assets in a foreign country were expropriated and nationalized. At the time of expropriation, the assets had a FMV of 60 , cost of 40 , and accumulated depreciation of 20 . Newman received cash of 40 from the foreign govemment for the assets. b. Newman issued a 20 Note Payable to acquire L-T Investments during B. c. The tax rate was 40% during B. Prepare a full SCF (indirect method)