The accounting records of Food Complex Ltd., a publicly listed company, showed the amounts below for the year ended 31 January 20X7, in millions of Canadian dollars. The company had 45 million common shares outstanding throughout the fiscal year. Dr./(Cr.) Sales revenue Cost of inventory expensed Employee cost Other operating expense Restructuring cost Gain on sale of marketable securities Interest expense Depreciation expense General advertising expense General corporation administrative expense Loss on discontinued operation Loss on translation of U.S. subsidiary (OCI) Income tax expense (including $4 tax recovery on discontinued operation) Retail Wholesale Dairy Bakery U.S. Total $ (410) $ (256) $ (50) $ (70) $ (70) $ (856) 165 136 14 20 335 45 30 18 16 23 132 17 16 9 14 28 84 4 4 (9) 13 97 22 34 (22) (22) 4 21 Required: 1. Prepare the SCI by nature of income and expense. (Round intermediate and "Earnings per share" answers to 2 decimal place. Enter answers in millions, not in whole Canadian dollar.) 2. Prepare the SCI by function. (Round intermediate and "Earnings per share" answers to 2 decimal place. Enter answers in millions, not in whole Canadian dollar.) The accounting records of Food Complex Ltd., a publicly listed company, showed the amounts below for the year ended 31 January 20X7, in millions of Canadian dollars. The company had 45 million common shares outstanding throughout the fiscal year. Dr./(Cr.) Sales revenue Cost of inventory expensed Employee cost Other operating expense Restructuring cost Gain on sale of marketable securities Interest expense Depreciation expense General advertising expense General corporation administrative expense Loss on discontinued operation Loss on translation of U.S. subsidiary (OCI) Income tax expense (including $4 tax recovery on discontinued operation) Retail Wholesale Dairy Bakery U.S. Total $ (410) $ (256) $ (50) $ (70) $ (70) $ (856) 165 136 14 20 335 45 30 18 16 23 132 17 16 9 14 28 84 4 4 (9) 13 97 22 34 (22) (22) 4 21 Required: 1. Prepare the SCI by nature of income and expense. (Round intermediate and "Earnings per share" answers to 2 decimal place. Enter answers in millions, not in whole Canadian dollar.) 2. Prepare the SCI by function. (Round intermediate and "Earnings per share" answers to 2 decimal place. Enter answers in millions, not in whole Canadian dollar.)