Selected accounts from the SFP of Iraj Ltd$.$ at $31$ December $20$X$5$ and $20$X$4$ are presented below, in thousands. Iraj reported earnings

of $$650$ in $205,$ and depreciation expense was $$185.$ Bonds of $$150$ par value were issued during the period for $$135$ and a discount

of $$15$ was originally recorded.

The SCI for Iraj Ltd$.$ follows:

Statement of Comprehensive Income, for the Year Ended $31$ December, $20$X$5($in thousands$)$: