a) Prepare a comprehensive income statement for 2022 using the one statement approach. (Round earnings per share to 2 decimal places, e.g. 1.48.)

b) Prepare a retained earnings statement for 2022. (List items that increase retained earnings first.)

The following information was taken from the records of Swifty SA for the year 2022: Income tax applicable to income from continuing operations R$100,000; income tax applicable to loss on discontinued operations R$21,400, and unrealized holding gain on equity securities designated at fair value through other comprehensive income R$12,600. Ordinary shares outstanding during 2022 were 100,000