Net Income for Discontinued Operations?

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Discontinued Operations of a Company

Net Income of the Company was $91,000 (net of tax) of that $4,200 was from the operations of the company that are being discontinued.

Only one ASSET. - Equipment and the carrying value of the equipment is $25,000.
The sale proceeds are expected to be around $500
Estimated Fair Value of the Equipment is $10,000

Income Statement is as follows

Income from Continuing Operations $86,800

Discontinued Operations
Income from Discontinued Operations 4,200
Loss on Disposal of Equipment 20,000 -15,800

Net Income $71,000

Is this correct?

Also, how would the Asses be valued and presented on the balance sheet?

Thank you for your help
 
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