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After several years of significant operational challenges, the management of Plush Ltd took the decision to discontinue one of its struggling divisions. The division's assets had a cost and accumulated depreciation of $448.1 million and $216.5 million respectively. As part of the discontinuation, said assets were sold for $262.9 million. In addition to the sale, the entity also incurred redundancy costs of $97.4 million. The now discontinued operation made a loss of $33.6 million before accounting for the cost of redundancies and sale of its assets above. The associated taxes have already been accounted for; however, the total net effect of the discontinued operation was incorrectly reflected in the distribution costs associated with continuing operations. For the period ended March 31,2022 , the rest of the company reported revenues of $980.6 million. It also reported cost of sales, administrative expenses and distribution costs of $415.4 million, $330.7 million and $186.9 respectively. Total finance cost for the period amounted to $94.3 million, and the tax rate stands at 25%. Required: - Calculate the net profit or loss arising from the discontinued operation. - Show the journal entry required to correct the incorrect reflection of the