The accounting records of Wireless Digital Inc., a publicly listed company, showed the amounts below for the year ended 31 December 20X2:

($ millions)	Wireless	Internet	Cable	Corporate and Other
Sales		(158,100	)		(50,800	)		(58,630	)		(46,120	)
Cost of sales		63,108			13,208			11,200
Other operating expenses		12,646			2,254			2,373			11,322
Depreciation		6,341			2,652			1,600			5,111
Amortization		1,364			130			50			1,058
Interest expense											1,404
Other expenses											1,027
Income taxes											31,949
Selling and administrative expenses		5,282			1,136			1,178			2,668
Restructuring expenses											24,382
Interest income											(2,016	)

Required: Prepare a single-step statement of income and comprehensive income by: (Enter answers in thousands, not in whole Canadian dollar.) 1. Nature of the expense

2. Function within the enterprise