Question 1 (40 points) Following is a partial adjusted til balance before tax of Courtand Corp. on October 31, 2021. Courtand Corp. follows IFRS. Courtland Corp.'s tax rate is 30% and the companys perpetum Inventory system. There are 23.000 common shares outstanding throughout the year Prepare a mustep income statement for the year ended October 31, 2021. Please make the wors) are accurate to decimal places Coupoods sold 70.000 Depreciation expense, want 1,600 Freight out expense 13.400 Insurance expense interest axpense a 300 Interest income 7.100 Loes from discontinued operationis 17.500 Loss on sale of discontinued operwtions 7,200 Sales 137,200 Sales discount 3,200 REQUIRED DISCLOSURES. Please make sure your final answer(s) are accurate to 2 decimal pla b) Calculate basic earnings per share from continuing operations Earnings per shares c) Calculate basic earnings per share from discontinued operations, Earnings per shares d) Calculate basic earings per share Earings per shares e) Report the income tax amount for the loss from discontinued operations. Income tax amounts Report the income tax amount for the loss on sale of discontinued operations. Income tax amounts Stion 2 [30 points)