The accounting records of Food Complex Limited, 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.

Required: Prepare two different versions of the SCI as follows:
1. By nature of income and expense.
2. Byfunction.

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DrJ(Cr.) Retail Wholesale Dairy Bakery U.S. Total Sales revenue Cost of inventory expensed Employee cost Other operating expense Restructuring cost Gain on sale of marketable $(390) $(25) $(45) $(65) $(67) $(818) 160 134 12 18324 28 17 15 22 125 8 13 27 78 43 16 14 securities Interest expense Depreciation expense General advertising expense General corporation 12 96 21 Loss on discontinued Loss on translation of Income tax expense administrative expense operation U.S. subsidiary (OCI) (21) (21) 6 (including $5 tax recovery on discontinued operation) 20