On 2 October 20X4, 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 retail 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 20X4.

Information relating to Contract Yard for the year ended 31 December 20X4 is as follows (in thousands of Canadian dollars):

• Net income from continuing operations, before tax: $53,002
• Earnings from discontinued operations (2 January 20X42 October 20X4), before tax: $2,370
• Loss from discontinued operations (2 October 20X44 December 20X4), before tax: $447
• Gain on disposal of net assets, before tax: $1,441

One Hardware Corporation has a tax rate of 30% 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.)