Listed below are some financial statement classifications coded with letters and, below them, selected transactions and/or account titles. Required: For each transaction or account title, select code letters to indicate how that item will appear on IfRS statements, elther directly of implicitly. The first item, " 0 ," is shown as an example. The Atlantic Refinery Corp. (ARC) 4 a public company headquartered in St.John's, Newfoundland. On 31 December 20x5, the postclosing trial balance included the following accounts (in thouriteds of Canadian dollars): The following transactions and events occurred duting 206 a. Net income amounted to $47 million, b. The value of tradematks was witten off atter ARC lost a patent protection tawsult. c. An additional \$1.5 million of convertible bonds was transterred from the debt portion to the equity portion. d. An decounting potlicy was changed due to a new IFRS laking effect in 20X6; the effect of retrospective restatement was to reduce pitior year' earnings by an aggregate amount of $31 million. e. The future liability for site restoration was increased by $5 million. f. Common shares with a stated value of $15 million were repurchased on the open market for $20 million and cancelled. The isstie price of the shares amounted to $18 miltion, of which $3 milion had been credited to contributed surplus. 9. A new class of preferred shates was issued to a major public sector pension plan for $85 million to finance future development. h. Dividends totalling $24 million were issued during the year. Of thot amount, $6 million were declared on 24 December 206. payable to shateholders of record on January 15,207 i. The trartslated amount of ARCS imvestment in Mongollan subsidiary declined by 52 million due to a tise in the value of the Canadian dollak. Required