Blue Ltd$.$ engages in transactions involving foreign currencies, namely the Australian dollar and U$.$S$.$ dollar. Blue Ltd$.$ engaged in the following transactions during $20$X$9$:

Purchased inventory on $1$ July for $53,000$ US$ on account, with payment due in $30$ days.

Purchased inventory on $17$ July for $206,000$ AUD$ on account, with payment due in $90$ days.

Purchased inventory on $15$ August for $78,000$ US$ on account, payment due in $90$ days.

Paid for the entire purchase in transaction $1$ on $17$ July.

Paid for the entire purchase in transaction $2$ on $15$ October.

Paid for the entire purchase in transaction $3$ on $3$ November.

EXCHANGE RATES

Canadian Equivalencies US$ AUD$

$1$ July $1\mathrm{.}151\mathrm{.}27$

$17$ July $1\mathrm{.}191\mathrm{.}35$

$15$ August $1\mathrm{.}241\mathrm{.}24$

$15$ October $1\mathrm{.}121\mathrm{.}15$

$3$ November $1\mathrm{.}151\mathrm{.}24$

Required:

$1.$ Prepare journal entries for the above transactions. Blue Ltd$.$ maintains a perpetual inventory system. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

Collirs Inc. has the following accounts and account activity as of $30$ June $20$X$5$:

$20$X$5$ net income

Common shares $($no par value, unlimited authorized, $800,646$ issued and outstanding$)$

Class A preferred shares $(101,900$ authorized, $51,900$ issued and outstanding,

$$1\mathrm{.}30$ cumulative, nonparticipating$)$

Retained earnings, $1$ July $20$X$4$

Share subscriptions

Contributed capital, common share retirement

Actuarial losses on defined benefit plan

Increase in unrealized FVOCI investments

AOCI$-$FVOCI investments, $1$ July $20$X$4$

AOCI$-$Actuarial losses on remeasurement, $1$ July $204$

$2,399,930$

$13,198,309$

$4,519,000$

$7,458,010$

$149,000$

$7,690$

$175,900$

$138,900$

$76,800$

$409,900$

Other information, not included in above accounts:

Dividends of $$208,800$ were declared on $14$ June $205.$ The last time dividends were declared and paid was on $14$ June $20$

$18,600$ common shares were retired for $$18$ per share. The average issuance price was $$16\mathrm{.}50$ per share.

Required:

Calculate the total comprehensive income for the period ended $30$ June $205.$

Comprehensive income

$2$ calculate ending retained earnings

$3$ prepared the shareholders equtiy section of the SFP