please help me to correct the two wrong answers, and write down how did you solve it. thanks

Information for 2020 follows for Swifty Corp.: Retained earnings, January 1, 2020 $2,000,000 Sales revenue 35,100,000 Cost of goods sold 27,408,000 Interest income 173,000 Selling and administrative expenses 4,720,000 Unrealized gain on FV-OCI equity investments (gains/losses not recycled) 375,000 Loss on impairment of goodwill 492,000 Income tax on continuing operations for 2020 (assume this is correct) 564,000 Assessment for additional income tax for 2018 (normal, recurring, and not caused by an error) 535,000 Gain on disposal of FV-NI investments 91,000 Loss from flood damage 416,000 Loss on disposal of discontinued division (net of tax of $64,750) 259,000 Loss from operation of discontinued division (net of tax of $40,250) 161,000 Dividends declared on common shares 267,500 Dividends declared on preferred shares 54,000 Swifty decided to discontinue its entire wholesale division (a major line of business) and to keep its manufacturing division. On September 15, it sold the wholesale division to Dylane Corp. During 2020, there were 500,000 common shares outstanding all year. Swifty's tax rate is 20% on operating income and all gains and losses (use this rate where the tax provisions are not given). Swifty prepares financial statements in accordance with IFRS. Prepare a multiple-step statement of financial performance for the year ended December 31, 2020, showing expenses by function. Include calculation of EPS. (Round EPS answers to 2 decimal places, e.g. 52.75.)Other Comprehensive Income Items that will not be reclassified subsequently to net income or loss: Unrealized Gain on FV-OCI Investments, Net of Income Tax v 300000 Comprehensive Income 1109000 V Earnings per Share Income from Continuing Operations X 2.46 Discontinued Operations 0.84 X Net Income / (Loss) 1.62