Scotia Corporation is based in Ontario. At the end of 2017, the company's accounting records show the following items:$56,000 loss from flood damage.  

=) Total sales revenue of $2,750,000, including $415,000 in the Ecobrite division, for which the company has a formal plan of sale. -) Interest expense on long-term debt of $88,000. Increase in fair value of marketable securities of $58,000. Operating expenses of $2,130,000, including depreciation and amortization of $515,000. Of the total expenses, $412,000 (including $78,000 in depreciation and amortization) was incurred in the Ecobrite division. Scotia Corporation wrote down tangible capital assets by $32,000 during the year in order to reduce the Ecobrite division's assets to their estimated recoverable amount. Scotia has long-term debt denominated in U.S. dollars. Due to the weakening of the U.S. dollar during 2017, the company has an unrealized gain of $40,000. Scotia has a subsidiary in France. The euro strengthened during the year, with the result that Norse had an unrealized gain of $14,000 on its net investment in the subsidiary Scotia's income tax expense for 2017 is $74,000. This amount is net of a tax recovery of $23,000 on the Ecobrite division and a $28,000 tax benefit from hurricane damage. The company had 37,000 common shares outstanding at the beginning of the year; an additional 8,000 were issued on March 31. Required: Prepare a continuous SCI.