Comprehensive Income: Quebecor Inc. is a major provider of cable semces a, also .he owner of many newspapers. The company reported the follow, ng Items m its 20Y financial statements (in millions of Canadian dollars, except per-share amounts): evenues Cost of sales and selling and administrative expenses 2, 864.9 Noncontrolling interest in ngs 182.0 Financial expenses 322.9 Dividends 12.8 Income tax expense-continuing operations 141.9 Change in unrealized gain on translation of net investments in foreign operations 1.6 Restructuring of operations and impairment of assets 30.2 Gain on anslation of vestments 1.6 j. Reclassification to income of loss related to cash flow hedges (net of tax) 0.6 k. Premium over book value paid on repurchased shares 23.1 Diluted earnings per share from continuing operations Identity wheather of the iteams above would be included in the SCI as(I) part of profit or loss or (2) OCI, or (3) in the satement of changes in shareholders' equity