Additional facts gleaned from notes to Hardrock’s financial statement follow (amounts in $000): Other, net for 2017 included a corporate restructuring charge of $8,777 and a profit of $12,000 on discontinued operations. The remainder of the category is composed of investment losses. Marketing, administrative, and other expenses for 2017 included a loss on currency translation of $55. All of these transactions were subject to Hardrock’s income tax rate of 30%. Hardrock disclosed earnings per shar

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