Salamander Inc. is a food processing company that operates divisions in three major lines of food products: cereals, frozen fish, and candy. On 13 September 20X1, the Board of Directors voted to put the candy division up for sale. The candy division's operating results had been declining for the past several years due to intense competition from large international players such as Nestl and Cadbury. The Board hired the consulting firm Atelier LLP to conduct a search for potential buyers. The consulting fee was to be 5% of the value of any sale transaction. By 31 December 20X1, Atelier had found a highly interested buyer for the candy division, and serious negotiations were underway. The buyer was a food conglomerate based in Brazil; it offered $5.6 million cash. On 25 February 20X2, after further negotiations, the Salamander's board accepted an enhanced Brazilian offer to buy the division for $5.9 million. The Salamander shareholders approved the sale on 5 March 202. The transfer of ownership took place on 31 March 202. Salamander's income tax rate is 20%. Other information is as follows (before tax, in thousands of dollars): 2. Assume that the after-tax earnings from continuing operations amounted to $6 million in 201. Prepare the lower section of the earnings section of the 201SCl (Enter your answers in thousands, not millions or in whole Canadian dollar.)