2 Information for 2023 follows for Kristina Corp.: Retained earuings, January 1, 2023 Sales revenue Cost of goods sold Interest income Selling and administrative expenses Unrealized gain on FVOCl equity investments (gains/osses not recycled) Loss on impaiment of goodwill Income tax on continuing operations for 2023 (assume this is correct and use it in your U/S) Assessment for additional income tax for 2018 (nomal, recurring, and not caused by an error) Gain on disposal of FV-NI investments Loss from flood damage Loss on disposal of discontinued division (net of tax of 587,500 ) Loss from operation of discontinued division (net of tax of $55,000 ) Dividends declared on common shares Dividends declared on preferred shares Kristina decided to discontinue its entire wholesale division (a major line of business) and to keep its manufacturing division. On September I5, it sold the wholesale division to Jeon Corp. During 2023, there were 800,000 common shares outstanding all year. Kristina 's tax rate is 25% on operating income and all gains and losses (use this rate where the tax provisions are not given). Kristiaa prepares financial statements in accordance with IFRS. Required Prepare a multiple-step statement of financial performance for the year ended December 31,2023 , showing expenses by function. Include calculation of EPS's