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Bridgeport Corporation, a clothing retailer, had income from operations before tax) of $322,500, and recorded the following before-tax gains/(losses) for the year ended December 31, 2020: Gain on disposal of equipment 23,220 Unrealized (loss)/gain on FV-NI investments (46,440) (Loss)/gain on disposal of building (58,480) Gain on disposal of FV-NI investments 28,380 Bridgeport also had the following account balances as at January 1, 2020: Retained earnings Accumulated other comprehensive income (this was due to a revaluation surplus on land) Accumulated other comprehensive income (this was due to gains on FV-OCI investments) $352,600 43,760 47,300 As at January 1, 2020, Bridgeport had one piece of land that had an original cost of $142,000 that it accounted for using the revaluation model. It was most recently revalued to fair value on December 31, 2019, when its carrying amount was adjusted to fair value of $185,760. In January 2020, the piece of land was sold for proceeds of $185,760. In applying the revaluation model, Bridgeport maintains the bilance in the Revaluation Surplus (OCI) account until the asset is retired or disposed of. In 2015, Bridgeport purchased a portfolio of debt investments that the company intended to hold for longer term and classified the portfolio of investments as fair value through other comprehensive income (FV-OCI) with gains/losses recycled through net income. The investments in the portfolio are traded in an active market. Bridgeport records unrealized gains and losses on these investments as OCI, and then books these gains and losses to net income when they are impaired or sold. The portfolio's carrying amount on December 31, 2019, was $94,600. The entire portfolio was sold in November 2020 for proceeds of $108,360. Bridgeport's income tax expense for 2020 was $85,140. Bridgeport prepares financial statements in accordance with IFRS. Calculate net income for the year ended December 31, 2020. Bridgeport Corporation Partial Statement of Income For the year Ended December 31, 2020 Income from Operations 322500 Other Revenues and Gains Gain on disposal of Equipment $ 352600 Gain on disposal of FV-NI Investments 47300 Gain on disposal of FV-OCI Investments Other Expenses and Losses Loss on Disposal of Building Unrealized Loss on FV-NI Investments Income before Income Tax Income Tax Expense $1 Net Income / (Loss) Calculate retained earnings as at December 31, 2020. Bridgeport Corporation Statement of Retained Earnings I Calculate net income for the year ended December 31, 2020, if Bridgeport prepares financial statements in accordance with ASPE. Bridgeport's income tax expense would not change. Bridgeport Corporation Partial Statement of Income Calculate net income for the year ended December 31, 2020. Bridgeport Corporation Partial Statement of Income For the year Ended December 31, 2020 Income from Operations 322500 Other Revenues and Gains Gain on disposal of Equipment $ 352600 Gain on disposal of FV-NI Investments 47300 Gain on disposal of FV-OCI Investments Other Expenses and Losses Loss on Disposal of Building Unrealized Loss on FV-NI Investments Income before Income Tax Income Tax Expense $1 Net Income / (Loss) Calculate retained earnings as at December 31, 2020, if Bridgeport prepares financial statements in accordance with ASPE. Assume that under ASPE, Bridgeport's retained earnings at January 1, 2020, would be $399,900. Bridgeport Corporation Statement of Retained Earnings 1 v Will the sum of the Accumulated Other Comprehensive Income and Retained Earnings under IFRS equal the balance of Retained Earnings under ASPE at December 31, 2020? Prepare a continuity schedule of the related accounts to demonstrate your answer. The sum of the AOCI and Retained Earnings under IFRS equal the balance of Retained Earnings under ASPE as follows: IFRS Retained Earnings ASPE Retained Earnings AOCI