Loss per share: $$38$ USD $-$$$17\mathrm{.}55$ USD $=$ $$20\mathrm{.}45$ USD

Loss Per Share $=$ $$20\mathrm{.}45$ USD$*0\mathrm{.}9997$ CAD $=$ $$20\mathrm{.}44$ CAD Find EAR based on this in both CAD and USD using the formula EAR$=(1+$APR$/$n$)$n$1$