PART A.1-Statement of Comprehensive Income Pet Training Company has shared the following details relating to 2023: Income from continuing operations (net of tax) During 2023, the company disposed of the cat division: Operating loss on division prior to disposal Gain realized on disposal of the division Additional details: Unrealized gain-OCI (from FV-OCI investments) Common shares outstanding during 2023 [15 marks; approx. 22 mins] 10,500,000 450,000 net of tax of 210,000 net of tax of 62,000 net of tax of 5,000,000 REQUIRED: Prepare a partial Statement of Comprehensive Income in good form, accordance with IFRS, beginning with income from continuing operations (net of tax). Include the calculation and disclosure of EPS. 112,500 52,500 15,500 23 24 25 26 27 Income from continuing operations (net of tax) 28 29 30 31 32 33 34 35 36 Earnings per share: 37 38 39 Pet Training Company Partial Statement of Comprehensive Income For the Year Ended December 31, 2023 40