Requirement Complete the following table by indicating: 1. The section of the income statement where the item should be included (0.9, operating, non-operating, discontinued operations), and 2. Whether the event is reported net of tax The first event is completed as a guide Income Statement Reported Net Event of Tax? Classification Non-operating No Loss on disposal of equipment Gain on sale of plant assets Impairment loss Loss on inventory write-off after government prohibition Operating income Unrealized loss on available for sale investments Gain on disposal of expropriated land Unrealized gain on trading securities Oporating income of discontinued division Loss on inventory write-off due to obsolescence