Accrued liabilities $2,870\mathrm{.}0$ Cost of goods sold $35,000\mathrm{.}0$ Common shares $(15,000$ shares outstanding throughout the year $)4,200\mathrm{.}0$ Dividends declared $-$ preferred shares $525\mathrm{.}0$ Dividends declared $-$ common shares $1,575\mathrm{.}0$ Loss on sale of equipment $287\mathrm{.}0$ General & admin expenses $5,320\mathrm{.}02,170\mathrm{.}0$ Expense error from $2022($ depreciation expense was understated in $2022$ by this amount $)$ Loss on write $-$down of assets of discontinued operation $2,800\mathrm{.}0$ Income tax payable $0\mathrm{.}0$ Interest expense I $367\mathrm{.}5$ Interest revenue $280\mathrm{.}0$ Loss from the operations of discontinued operations $700\mathrm{.}0$ Sales and marketing expenses Preferred shares $(400$ preferred shares outstanding throughout the year $)2,800\mathrm{.}0$ Retained earnings $,$ Jan $1,20232,240\mathrm{.}0$ Sales revenue $4,900\mathrm{.}0$ Unrealized loss on investments OCI $($other comprehensive $.$ Income $)61,250\mathrm{.}0532\mathrm{.}0$ NOTE : All adjusting entries have been prepared EXCEPT for the $2023$ income tax entries i$.$e$.,$ all above numbers are before tax $.)$ LYNCH is subject to a $29\%$ income tax rate $.$ LYNCH follows IFRS $.$

$[3$:$58$ p$.$m$.,2024-03-11]$ Isabelle: Required: Use format for statements that was covered in class. a$)$ Prepare a multi$-$step statement of comprehensive income in good form for LYNCH Inc. for $2023$ Round all amounts to the nearest dollar $.)-$Show required earnings per share $($EPS$)$ information$($Show these calculations below the statements.$)$ b$)$ Prepare the Statement of Changes in Shareholders' Equity in good form for LYNCH Inc. for the year ended December $31,2023.$ c$)$ Calculate adjusted income taxes payable at December $31,2023$ for LYNCH$.$