An excerpt of certain JOMON Inc. accounts as of / for the year ended December 31, 2021 is presented below.

	Amount
Accumulated other comprehensive LOSS, Jan 1, 2021	700
Accrued liabilities	1,435
Cost of goods sold	17,500
Common shares (10,000 shares outstanding throughout the year)	2,100
Dividends declared preferred shares	263
Dividends declared common shares	788
Gain on sale of equipment	144
General & admin expenses	2,660
Expense error from 2020 (depreciation expense was understated in 2020 by this amount)	1,085
Loss on write-down of assets of discontinued operation	1,400
Income tax payable	-
Interest expense	184
Interest revenue	140
Income from the operations of discontinued operations	350
Sales and marketing expenses	1,400
Preferred shares (400 preferred shares outstanding throughout the year)	1,120
Retained earnings, Jan 1, 2021	2,450
Sales revenue	30,625
Unrealized gain on investments OCI (other comprehensive. Income)	266

NOTE: All adjusting entries have been prepared EXCEPT for the 2021 income tax entries.

(i.e., All numbers above are before tax.) JOMON is subject to a 29% income tax rate.

JOMON follows IFRS.

Prepare a multi-step statement of comprehensive income in good form for JOMON Inc. for 2021.

(Round all amounts to the nearest dollar.)

Show required earnings per share (EPS) information. (Show these calculations below the statements.)

Prepare the Statement of Changes in Equity in good form for JOMON Inc. for the year ended

December 31, 2021.

Calculate adjusted income taxes payable at December 31, 2021 for JOMON.