Corporate restructuring

Hello sir. Sorry to bother you again but i am having trouble understanding this

In the kaplan kit question ENNEA Co (jun 2011) from corporate restructuring and reorganisation.
It was asked to estimate the impact on the financial statements and earnings per share.
In the retained earnings from proposal 3, we add both profit from the sale of non current assets and the PAT.

But in the question, Hanwood shoes (sep/dec 21), in the reserves, we only add profit on the sale of the department, not the earnings for the year in the forecast financial statments.