The following information was taken from the records of Vega Inc. for the year 2015:

income tax applicable to income from continuing operations R$119,000, income tax applicable to loss on discontinued operations R$25,500, and unrealized holding gain on non-trading equity securities R$15,000.

Gain on sale of plant assets R$95,000

Cash dividends declared R$150,000

Loss on discontinued operations 75,000

Retained earnings January 1, 2015 600,000

Administrative expenses 240,000

Cost of goods sold 850,000

Rent revenue 40,000

Selling expenses 300,000

Loss on impairment of land 60,000

Sales revenue 1,700,000

Ordinary shares outstanding during 2015 were 100,000.

Prepare a comprehensive income statement for 2015 using the one statement approach. (Round earnings per share to 2 decimal places, e.g. 5.25. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)