Please provide me with the CDA balance and how this will effect the income of the company

Assignment Problems 1116,850 ASSIGNMENT PROBLEMS Problem 1 439 sabres Limited, a Canadian-controlled private corporation whose fiscal Year end is December 31 provides YOU with the following data concerning its tax accounts and capital transactions for 2023. The balance in its dividend account $0 on l, 2023. Ms. a Canadian resident is ITA: 89(1) sabres Limited is considering winding up the corporation and wishes to determine the impact If the sale of all its capital assets on its tax surplus accounts. The following capital assets are recorded' in Assets Investments Land . Building Equipment Estimated Cost UCC proceeds $ 60,000 $ 22,000 400,000 700,000 $450,000 35,000 Customer lists (Class 14.1) 8,000 (Note 1) . 40,000 34,000 60,000 Estimated selling costs $ 500 50,000 60,000 400 Notes: (1) The balance in Class 14.1 reflects the purchase of the customer lists for $40,000 (purchased after January 1, 2017). (2) In addition to the above assets, there is $35,000 of goodwill which will also be sold. You have been asked to determine the effect on income and the capital dividend account balance imnediately after the above transactions. ITA: 84