Accounting Information Might Be Separately Reported in Any of the Following

Accounting information might be separately reported in any of the following components of the income statement or statement of retained earnings and their supporting schedules and footnotes:
a. income from continuing operations or supporting schedules
b. disclosure
c. statement of retained earnings
d. results from discontinued operations
Several items of accounting information are listed below.
____ 1. Loss on sale by a highly diversified company of one of its four manufacturing plants
____ 2. Dividends to shareholders declared by the corporation during the year
____ 3. Operating loss of the current period of a component sold late in the year
____ 4. Total amount of cash paid to employees during the year
____ 5. Total selling expenses incurred by a producer of farm equipment during the year
Required:
Identify where the items of accounting information shown above would be most appropriately reported by placing the letters a-e) in the space provided. If the information would not appear in any of the above components, place an
X) in the space. Items may be reported in more than one location.