The following information is taken from the draft financial statement of Callaho Inc. at their August 31, 2015 year end.

• Income from continuing operations before taxes is $5,520,000.
• The average tax rate for the company is 29%.
• There are 240,000 common shares outstanding.
• Callaho Inc. follows IFRS.

Additional transactions which are not included in the above figures are as follows:

1. Disposal of a division generated a $310,000 loss before tax.
2. Obsolete inventory was written off for $477,000.
3. Equipment costing $760,000, with a book value of $249,000 was sold for $284,000.
4. An underestimation of depreciation from 2013 totalling $9,500 was found and charged to retained earnings. This was due to a calculation error.
5. The fair value of Available for Sale (AFS) investments decreased by a pre-tax amount of $19,000.
6. A prior period lawsuit, which had been deemed unlikely and unestimable, was settled and the company paid $301,000.

Please make sure your final answers are accurate to the nearest whole number unless otherwise stated. a) Calculate income before tax and discontinued operations.

b) Calculate net income before discontinued operations.

c) Calculate net income.

d) Calculate comprehensive income/loss.

e) Calculate earnings per common share (EPS) from net income. Please make sure your final answer(s) are accurate to 2 decimal places.

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