Listed below are some financial statement classifications coded with letters and, below them, selected transactions and/or account titles. Code Financial Statement Classification Statement of Comprehensive Income A Earnings/loss from continuing operations B Earnings/loss from discontinued operations C Other comprehensive income D Earnings per share Statement of Financial Position E Current assets F Noncurrent assets G Current liabilities H Noncurrent liabilities I Shareholders equity Statement of Changes in Shareholders Equity J Beginning balance K An adjustment (addition to or deduction from) beginning balance L Change during the yearretained earnings M Change during the yearinvested capital (not designated as a discontinued operation) N Change during the yearitems of other comprehensive income O Notes to the financial statements Required: For each transaction or account title, select code letters to indicate how that item will appear on IFRS statements, either directly or implicitly. The first item, 0, is shown as an example.

For each transaction or account title, select code letters to indicate how that item will appear on IFRS statements, either directly implicitly. The first item, " 0 ," is shown as an example. 9. Earnings from a subsidiary that was purchased with the explicit intent to resell it at a higher price 10. Exchange loss on accounts receivable balances in euros; the euro balances are hedged 11. Amount paid when the company purchased and retired some of its own common shares; the amount paid was in excess of the shares' original issue proceeds 12. Earnings after income tax from a division held for sale 13. Loss due to expropriation of a plant in a foreign country 14. Change in the translated net investment in a U.S. subsidiary 15. Interest paid during the year plus interest accrued on liabilities 16. Dividends received on shares held as an investment 17. Damages paid as a result of a lawsuit by an individual injured while shopping in the company's store; the litigation lasted three years 18. Cumulative effect of a change in accounting policy 19. A $100,000 bad debt is to be written off-the receivable had been outstanding for five years; the company estimates bad debts each year and has an allowance for bad debts 20. Adjustment due to correction of an error during current year; the error was made two years earlier \begin{tabular}{l} \hline \\ \hline \end{tabular}