Wildhorse Co.'s trial balance of income statement accounts only for the year ended December 31, 2020 included the following: Debit Credit Sales revenue $287000 Cost of goods sold $173000 Administrative expenses 40300 Loss on sale of equipment 18100 Commissions to salespersons 15900 Interest revenue 9800 Freight-out 6000 Loss from discontinued operations 23900 Bad debt expense 6100 Other information: Wildhorse's income tax rate is 40%. Finished goods inventory: January 1, 2020 $158100 December 31, 2020 139000 On Wildhorse's multiple-step income statement for 2020, The discontinued operations loss is