Cooper Corporation is based in Quebec. At the end of 2019, the companys accounting records show the following items:

1. Total sales revenue of $1,375,000, including $415,000 in the Carter division, for which the company has a formal plan of sale.
2. Rental revenue of $68,000.
3. Operating expenses of $1,065,000. Of the total expenses, $412,000 was incurred in the Carter division.
4. Cooper Corporation sold tangible capital assets belonging to the Carter division. These assets had an original cost of $300,000 and the sale resulted in a loss of $32,000.
5. Cooper Corporation has long-term debt denominated in U.S. dollars. Due to the weakening of the U.S. dollar during 2019, the company had an unrealized gain of $20,000.
6. Cooper Corporation has a subsidiary in France. The euro strengthened during the year, with the result that Cooper Corporation had an unrealized loss of $14,000 on its net investment in the subsidiary

Required:

For each of the transactions above, indicate how much would be reported on the statement of comprehensive income by including the dollar amount in the appropriate column below. (Dont forget to put expenses as a negative number.)

Item	Continuing operations/ Other income (expense)	Discontinued operations Income (expense)	Other comprehensive Income (OCI)
a)
b)
c)
d)
e)
f)