Below are selected accounts and balances from the adjusted trial balance for XYZ for the year ended October 31, 2015:

Account	Balance
Administrative expenses	33,000
Cost of goods sold	1,392,000
Dividends declared (common shares)	295,000
Dividends declaired (preferred shares)	99,350
Gain on sale of HFT bonds	32,000
Gain on sale of discontinued "DD" division	150,000
Interest income	19,000
Loss from discontinued operations, "DD" division	300,000
Loss from Warehouse fire	145,000
Loss on disposal of equipment from "WE" division	89,000
Loss on impairment of patent	17,000
Retained earnings, November 1, 2014	440,000
Sales	2,900,000
Selling expenses	180,000
Unrealized gain on AFS investments (OCI)	21,000

Additional information: 1. All accounts have normal balances. 2. XYZ decided to discontinue the "DD" division operations. A formal plan to dispose of "DD" division has been completed. There are no plans to dispose of "WE" division at this time. 3. During 2015, there were 400,000 common shares outstanding with no shares activity for 2015. 4. XYZ's tax rate is 27%. 5. XYZ is publicly traded and follows IFRS.

a) Prepare a multiple-step statement of income for the year ended October 31, 2015, reporting expenses by function.

b) Prepare a statement of comprehensive income for the year ended October 31, 2015.

c) Prepare a combined multiple-step statement of income and statement of comprehensive income reporting expenses by function.

d) Prepare a single-step statement of income reporting expenses by function.

e) Compute the required income tax disclosures. Enter your answers as positive numbers.

f) Compute the earnings per share amounts. Please make sure your final answer(s) are accurate to 2 decimal places.