Yard. The sale would allow the company to focus on improving its larger, more profitable retail stores. The division is its own operating segment and therefore must be reported as a discontinued operation. The sale of Contract Yard was finallzed on 4 December 204. Information relating to Contract Yard for the year ended 31 December 204 is as follows (in thousands of Canadian dollars): - Net income from continuing operations, before tac $53,002 - Earnings from discontinued operations (2 January 2042 October 204 ), before tax $2,370 - Loss from discontinued operations (2 October 2044 December 20X4), before tax. $447 - Gain on disposal of net assets, before tax: $1,441 One Hardware Corporation has a tax rate of 30% and reports in accordance with IFRS. Required: Prepare a partial SCI for One Hardware Corporation pertaining to the discontinued operations of Contract Yard in 20X4. (Enter your answers to 2 decimal places.)