The following is information taken from ACME Incorporated's adjusted trial balance for the year ended December 31, 2021: Sales revenue 1,900,000 Cost of goods sold 780,000 Interest revenue 55,000 Impairment loss on Krill Division's net assets 80,000 Loss on disposal of building 60,000 Discontinued Krill Division loss 310,000 Salaries and wages expense 65,000 Depreciation expense 48,000 Other operating expenses 20,000 Meals and entertainment expense 35,000 Unrealized gain on FV-OCI debt investments 24,000 Dividends declared 45,000 Retained earnings at December 31, 2019 980,000 ACME reports under IFRS, and the effective income tax rate is 30%. There were 10,000 common shares outstanding, and no share transactions took place during 2020.

Required: (a) Prepare a partial continuous statement of comprehensive income in good form starting from "Earnings from continuous operations before income tax".

(b) How does ACME classify its expenses?

(c) How would the discontinued operation be presented on the SFP?

(d) List three differences if ACME reported under ASPE.