Haliteck Corporation is based in Halifax. At the end of 20X4, the companys accounting records show the following items: a. A $110,000 loss from hurricane damage. b. Total sales revenue of $2,850,000, including $425,000 in the Decolite division, for which the company has a formal plan of sale. c. Interest expense on long-term debt of $70,000. d. Increase in fair value of marketable securities of $60,000. e. 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. f. 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. g. 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. h. Haliteck has a subsidiary in France. The euro strengthened during the year, with the result that Norse had an unrealized gain of $16,000 on its net investment in the subsidiary i. 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. j. 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. (Round your "Earnings per share" answers to 2 decimal places.)