The accounting records of Food Complex Ltd., a publicly listed company, showed the amounts below...

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Accounting

The accounting records of Food Complex Ltd., a publicly listed company, showed the amounts below for the year ended 31 January 20X7, in millions of Canadian dollars. The company had 40 million common shares outstanding throughout the fiscal year.

Dr./(Cr.) Retail Wholesale Dairy Bakery U.S. Total
Sales revenue $ (470 ) $ (271 ) $ (65 ) $ (85 ) $ (79 ) $ (970 )
Cost of inventory expensed 180 142 20 26 368
Employee cost 51 36 21 19 26 153
Other operating expense 20 22 12 17 31 102
Restructuring cost 5 5
Gain on sale of marketable securities (12 )
Interest expense 16
Depreciation expense 100
General advertising expense 25
General corporation administrative expense 37
Loss on discontinued operation (25 ) (25 )
Loss on translation of U.S. subsidiary (OCI) 7
Income tax expense (including $7 tax recovery on discontinued operation) 24

Required: 1. Prepare the SCI by nature of income and expense. (Round intermediate and "Earnings per share" answers to 2 decimal place. Enter answers in millions, not in whole Canadian dollar.)

2. Prepare the SCI by function. (Round intermediate and "Earnings per share" answers to 2 decimal place. Enter answers in millions, not in whole Canadian dollar.)

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