The Following Information Was Taken from the Accounting Records of ABCO

The following information was taken from the accounting records of ABCO Corporation for the year ending December 31, 2017.
$\begin{array}{lr}\text { Cost of sales } & \$ 342,000 \\\text { Loss on sale of business segment } & 23,000 \\\text { Profit from operations of discontinued business segment } & 19,000 \\\text { Operating expenses } & 176,000 \\\text { Revenue from sales } & 690,000 \\\text { Number of shares of common stock outstanding } & 100,000 \\\text { Income tax rate } & 30 \% \\\text { Appropriated retained earnings for plant expansion } & 176,000 \\\text { Dividends } & 130,000 \\\text { Gain on sale of plant asset } & 24,000\end{array}$
A. In good form, prepare the section of the income statement that begins immediately under 'income from continuing operations'. Do not be concerned with calculating the amount reported as 'income from continuing operations.'
B. List all the items that would appear in the 'Other Revenue/Other Expenses' section of the income statement.
C. How is the number of shares of common stock outstanding used on the income statement?