Hi, I am reposting this question because I forgot to include reference example of a expense by nature and function. These are 2 examples in my book. The top picture is an expense by function and the picture below is an expense by nature. Thanks for the help!

Cartier Custom Homes Inc. manufactures and sells pre-fab homes. These homes are manufactured in a controlled environment to ensure a consistent and higher quality, which results in greater customer satisfaction. The company sells its homes online and through a network of independent sales agents. On-site installation of the homes is done by independent contractors hired directly by Cartier's customers. The following information was taken from Cartier's financial records for the year ended March 31, 2020: (in thousands of dollars) Administrative expenses $ 10,645 Cost of goods sold 1,650,159 Other expenses 1,761 Financing expenses 65,125 Dividend revenue 2,730 Income tax expense 167,753 Sales revenue 2,671,928 O O 1,118 Wages Rental of Equipment Advertising Depreciation Architectural activities $107,000 $1,765 $ $7,252 Research and development activities 5,764 6,300 Sales and marketing activities 2,596 3,678 500 Required a. Prepare a multi-step statement of income for the year ended March 31, 2020, that reports expenses by nature. b. Prepare a multi-step statement of income for the year ended March 31, 2020, that reports expenses by function. 0 BRICK BREWING CO. LIMITED Statements of Comprehensive Income Years ended January 31, 2017 and 2016 Notes January 31, 2017 January 31, 2016 Revenue 7 $45,176,380 $37,609,568 Cost of sales 8 29,464,917 27,075,078 Gross profit 15,711,463 10,534,490 Selling, marketing and administration expenses 8 9,248,039 7,367,411 Other expenses 8,9 643,273 641,474 Finance costs 10 478,181 478,945 Gain on disposal of property, plant and equipment (205,912) Income before tax 5,341,970 2,252,572 Income tax expense 11 1,345,158 658,392 Net income and comprehensive income for the year $ 3,996,812 $ 1,594,180 8. Expenses By Nature Expenses relating to depreciation, amortization, impairment and personnel expenses are included within the following line of items on the statements of comprehensive income: January 31, 2017 January 31, 2016 Depreciation of property, plant & equipment Cost of sales $2,368,344 $2,462,649 Other expenses 487,214 500,222 Amortization of intangible assets Other expenses 20,400 20,400 Salaries, benefits and other personnel-related expenses Cost of sales 6,386,669 6,016,270 Selling, marketing and administrative expenses 3,934,754 3,048,498 Other expenses 120,214 32,945