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".(8 marks)

(b) How does ACME classify its expenses? (1 mark)

(c) How would the discontinued operation be presented on the SFP? (2 marks)

(d) List three differences if ACME reported under ASPE. (3 marks)