Question 4 of 5 < -71 Current Attempt in Progress Presented below is information related to Watt Company in its first year of operations. The following information is provided at December 31, 2022, the end of its first year. Sales revenue Cost of goods sold Selling and administrative expenses Gain on sale of plant assets 420,000 210,000 75,000 45,000 Unrealized gain on equity securities designated at fair value through other comprehensive income 15,000 Financing costs 10,000 Loss on discontinued operations 20,000 Allocation to non-controlling interest 60,000 Dividends declared and paid 12,000