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 40 million common shares outstanding throughout the fiscal year.

Dr./(Cr.)		Retail				Wholesale				Dairy				Bakery				U.S.				Total
Sales revenue		$	(390	)		$	(251	)		$	(45	)		$	(65	)		$	(67	)		$	(818	)
Cost of inventory expensed			160				134				12				18								324
Employee cost			43				28				17				15				22				125
Other operating expense			16				14				8				13				27				78
Restructuring cost			5																				5
Gain on sale of marketable securities																							(8	)
Interest expense																							12
Depreciation expense																							96
General advertising expense																							21
General corporation administrative expense																							33
Loss on discontinued operation			(21	)																			(21	)
Loss on translation of U.S. subsidiary (OCI)																							6
Income tax expense (including $5 tax																							20
recovery on discontinued operation)

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 thousands, 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 thousands, not in whole Canadian dollar.)