The following information is taken from Nabeelah Corporation at 31 December 2019, the end of Nabeelahs fiscal year: Account/Amount Sales revenue 1,500,000 Service revenue 180,000 Interest revenue 45,000 Gains on sale of capital asset 150,000 Cost of goods sold (note 1) 600,000 Selling, general, and administrative expenses (note 2) 160,000 Interest expense 15,000 Loss on sale of long-term investment 20,000 Loss from earthquake damage 190,000 Loss on sale of discontinued business segment 50,000 Loss on operations of discontinued business segment 20,000 Notes: 1. Consists of depreciation of $40,000 employee wages and benefits of $20,000 and $560,000 of merchandise purchases less $20,000 increase in inventory. 2. Includes depreciation of $45,000 and employee wages and benefits of $80,000 Other information: a. The income tax rate is 30% on all items. b. There were 100,000 common shares outstanding throughout the year. No preferred shares are outstanding. c. Assume that the capital cost allowance deductible for tax purposes is equal to the depreciation expense shown on the income statement. Required: Prepare in good form a single- step SCI by function within the enterprise.