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On December 31,2021, the company sold one of its divisions (a separate component defined by GAAP)....

On December 31,2021, the company sold one of its divisions (a separate component defined by GAAP). On the date of sale ,the book value of this division was $ 100,000 and the Fair value less costs to sell was $150,000. The pretax gain from operations from the division for the year was $ 90,000. Assume: 100,000 shares of common shares were outstanding throughout the year. 6% , $50 par value , 10,000 preferred shares outstanding.

How to put this information in the statement?

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