Haliteck Corporation is based in Halifax. At the end of 20X4, the companys accounting records show the following items:

1. A $110,000 loss from hurricane damage.
2. Total sales revenue of $2,850,000, including $425,000 in the Decolite division, for which the company has a formal plan of sale.
3. Interest expense on long-term debt of $70,000.
4. Increase in fair value of marketable securities of $60,000.
5. Operating expenses of $2,150,000, including depreciation and amortization of $525,000. Of the total expenses, $424,000 (including $80,000 in depreciation and amortization) was incurred in the Decolite division.
6. Haliteck Corporation wrote down tangible capital assets by $34,000 during the year in order to reduce the Decolite divisions assets to their estimated recoverable amount.
7. Haliteck has long-term debt denominated in U.S. dollars. Due to the weakening of the U.S. dollar during 20X4, the company has an unrealized gain of $22,000.
8. Haliteck has a subsidiary in France. The euro strengthened during the year, with the result that Haliteck had an unrealized gain of $16,000 on its net investment in the subsidiary.
9. Halitecks income tax expense for 20X4 is $76,000. This amount is net of a tax recovery of $25,000 on the Decolite division and a $30,000 tax benefit from hurricane damage.
10. The company had 41,000 common shares outstanding at the beginning of the year; an additional 10,000 were issued on March 31.

Required: Prepare a continuous SCI. (Do not round intermediate calculations. Round your "Earnings per share" answers to 2 decimal places.)