Haliteck Corporation is based in Halifax. At the end of $20$X$4,$ the company's accounting records show the following items:

a$.$ A $$106,000$ loss from hurricane damage.

b$.$ Total sales revenue of $$2,750,000,$ including $$415,000$ in the Decolite division, for which the company has a formal plan of sale.

c$.$ Interest expense on long$-$term debt of $$68,000.$

d$.$ Increase in fair value of marketable securities of $$58,000.$

e$.$ Operating expenses of $$2,130,000,$ including depreciation and amortization of $$515,000.$ Of the total expenses, $$412,000($including

$$78,000$ in depreciation and amortization$)$ was incurred in the Decolite division.

f$.$ Haliteck Corporation wrote down tangible capital assets by $$32,000$ during the year in order to reduce the Decolite division's

assets to their estimated recoverable amount.

g$.$ Haliteck has long$-$term debt denominated in U$.$S$.$ dollars. Due to the weakening of the U$.$S$.$ dollar during $20$X$4,$ the company has an

unrealized gain of $$20,000.$

h$.$ Haliteck has a subsidiary in France. The euro strengthened during the year, with the result that Haliteck had an unrealized gain of

$$14,000$ on its net investment in the subsidiary.

i$.$ Haliteck's income tax expense for $204$ is $$74,000.$ This amount is net of a tax recovery of $$23,000$ on the Decolite division and a

$$28,000$ tax benefit from hurricane damage.

j$.$ The company had $37,000$ common shares outstanding at the beginning of the year; an additional $8,000$ 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.$)$