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The Chief Financial Officer of Nona Manufacturing Limited ("Nona") has asked you to prepare the following financial statements for the year ended December 31, 2021. Nona is a public company and follows the International Financial Reporting Standards (IFRS) and is subject to an income tax rate of 30%. Note 1: Nona is required to make 15 equal annual repayment on the mortgage. Required 1. Prepare a Statement of Earnings for the year ended December 31, 2021. 2 What is the Earning Per Share? 3. Prepare a Statement of Changes in Retained Earnings for the year ended December 31, 2021. 4. Prepared the Current Liabilities section of a classified Statement of Financial Position as of December 31,2021