Motor Corporation's Income Statements for the Years Ended December 31,2012

Motor Corporation's income statements for the years ended December 31,2012 and 2011 included the following information before adjustments:
$\begin{array}{|l|r|r}\hline & 2012 & 2011 \\\hline \text { Operating income } & \$ 900,000 & \$ 600,000 \\\hline \text { Gain on sale of division } & \underline{450,000 }&\underline{ \ldots 0\cdots} \\\hline & \$ 1,350,000 & \$ 600,000 \\\hline \text { Provision for income taxes } & \underline{(405,000)} &\underline{ (180,000)} \\\hline \text { Net income } &\underline{ \$ 945,000} &\underline{ \$ 420,000} \\\hline & & \\\hline\end{array}$


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 and $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.