Motor Corporation's Income Statements for the Years Ended December 31

Motor Corporation's income statements for the years ended December 31, 2012 and 2011 included the following information before adjustments:
$\begin{array}{|l|l|l|}\hline & 2012 & 2011 \\\hline \text { Operating income } & \$ 900,000 & \$ 600,000 \\\hline \text { Gain on sale of division } & 450,000 & --0-- \\\hline & \$ 1,350,000 & \$ 600,000 \\\hline \text { Provision for income taxes } & (405,000) & (180,000) \\\hline \text { Net income } & \$ 945,000 & \$ 420,000 \\\hline & & \\\hline\end{array}$
On January 1, 2012, Motor Corporation agreed to sell the assets and product line of one of its operating divisions for $1,600,000. The sale was consummated on December 31, 2012, and it resulted in a gain on disposition of $450,000. This division's pre-tax net losses were $320,000 in 2012 an $250,000 in 2011. The income tax rate for both years was 30%.
Required:
Starting with operating income (before tax), prepare revised comparative income statements for 2012 and 2011 showing appropriate details for gain (loss) from discontinued operations.