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 60 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 Deprecistion expense General advertising expense General corporation administrative expense Loss on dscontnued operation Loss on translation of U.S.subsidiary (OC) Income tax expense(including S5 tao Retail Wholesale Daiy U.S. (310) S(308) (100) (120) 100 1,236) 215 158 50 28 26 19 24 144 23 107 31 recovery on discontinued operation)