Page 218 2009 Jan.

3 Remove Short-term investments Other Comprehensive Income Unrealized gain on investment 2,000 2,000

Change Other Comprehensive income to

Unrealized Gain on Investments I 2,000

2009 Jan. 3 Remove Unrealized loss on investments Other Comprehensive Income Short-term investments 5,000 5,000

Change Other Comprehensive income to

Unrealized Loss on Investments 5,000 I

Last sentence on page 218 should read For short-termOther revenue, gains. and (losses) as shownExhibit 5.1

Page 219 Exhibit 5-1 (losses) Replace Other Comprehensive Income with Other revenue, gains. and

2009 Feb. 19 Change journal entry as follows Cash Loss on Sale of Investments 98,000 4,000

Short-term Investments Page 220

102,000

Replace Other Comprehensive Income with Other revenue, gains. and (losses) Telus ..report Replace Other Comprehensive Income with Other revenue, gains. and (losses)

Page 221

2008 Feb. 7 19 Change journal entry as follows Cash Loss on Sale of Investments Short-term Investments Note there is a typo in 41,400,000 a zero is missing 41,400,000 1,000,000 42,400,000