P10-1B. Discontinued operations and extraordinary item. (LO I)

Each of the following items was found on the financial statements for Logan Company for the year ended December 31, 2008.

Income from continuing operations

85,000

Gain on the sale of discontinued segment net of taxes $9,000

30,000

Loss from operation of discontinued segment net of taxes of $9,750

(32,500)

Gain on sale of equipment

12,000

Extraordinary loss from earthquake net of taxes $45,000

(150,000)

Required

a. For each item listed, indicate the financial statement and appropriate section, if applicable, on which each would appear.

b. Provide a description of each item and give as many details of each item’s financial statement presentation as possible.

c. Based on the data provided, what is Logan Company’s tax rate?