Question 2: ...................................... (50 marks) In the following table, the balances of some accounts appearing in the trial balance of Al-Sharq Foodstuff Company for the fiscal year ending on 12/31/2020 (amounts in dinars):

The amount in dinars 27,600

real estate rental income 22,000

interest expenses and debit commissions

3500 foreign currency translation differences

4000 surplus revaluation of property and equipment

629,500 sales

18200 sales returns and allowances

11300 discount on sales

55,000 salaries and wages expenses

(65% are administrative expenses, and the rest is sold)

9900 Total rent, stationery and other administrative expenses

16,400 depreciation expense for non-current assets

(75% administrative expenses, and the rest is sold)

6700 Total sales staff commissions, advertising and other sales

28400 Profits from the sale of the freezer section - (the section has been canceled, and the amount mentioned is before deducting income tax, the tax rate for the company is 15%)

50,000 inventory of goods at the beginning of the period

4,500 real estate rental income received in advance

315,000 purchases cost during the period

28,000 proposed dividends to be distributed (declared) 2

5,000 inventory of goods at the end of the period

12,500 transfers and travel of sales staff

15,400 dividends from stock investments

156,000 retained earnings 1/1/2020

2000 interest income

2500 losses of selling machines

7800 advertising expenses

13200 Profits from selling lands

5100 Losses of selling investments

Required: 1- Preparing the comprehensive income statement (with multiple steps) for the fiscal year ending on 12/31/2020, so that it meets the disclosure requirements in accordance with international accounting standards (20 marks). 2- Calculate basic earnings (loss) per share for the year 2020, earnings (loss) per share from continuing operations for the year 2020, and earnings (loss) per share from non-continuing operations for the year 2020, and explain the nature of the relationship between the three previous values, knowing the following: (10 Signs) A. On 1/1/2020, the number of shares of Al-Nujoom Company was one million ordinary shares, with a nominal value of 1 dinars per share, and the company had 500,000 preferred shares with a nominal value of one million dinars, giving profits of 7% B. On May 1, 2020, the company increased its capital by issuing an additional 400,000 ordinary shares, which were sold at a price of 2.5 dinars per share. 3- Preparing a one-step income statement. Do you think there will be a difference in the results? Explain this with an explanation. (20 marks)