On 2 October 204, a national hardware retailer, One Hardware Corporation, announced a formal plan to refocus its operations As part of the plan, management decided to sell its portfolio of contractor-specific locations, which operated under the brand Contract Yard. The sale would allow the company to focus on improving its larger, more profitable retal stores. The division is its own operating segment and therefore must be reported as a discontinued operation. The sale of Contract Yard was finalized on 4 December 204. Information relating to Contract Yard for the year ended 31 December 204 is as follows (in thousands of Canadian dollars): - Net income from continuing operations, before tax $50,802 - Earnings from discontinued operations (2 January 2042 October 204 ), before tax $2,260 - Loss from discontinued operations (2 October 2044 December 204) before tax $337 - Gain on disposal of net assets, before tax $1,221 One Hardware Corporation has a tax rate of 20% and reports in accordance with iFRS Required: Prepare a partial SCI for One Hardware Corporation pertaining to the discontinued operations of Contract Yard in 20x4. (Enter your answers to 2 decimal places.) The following items were taken from the adjusted trial balance of the Bremeur Corp. on 31 December 20x5. Assume an average 20\% income tax on all items (including the divestiture loss). The accounting period ends 31 December. All amounts given are pre-tax and subject to the same income tax rate. Bremeur had 24,000 shares outstanding at the beginning of the year On 31 August 205, an additional 9,000 shares were issued, at the end of 205,33,000 shares were outstandind. Required: 1 Prepare a single-step income stotement (Round "Earnings per share" answers to 2 decimal pleces. Loss amounts should be indicated by a minus sign.)