Information for 2017 follows for Blue Spruce Corp.: Retained earnings, January 1, 2017 Sales revenue Cost of goods sold Interest income Selling and administrative expenses Unrealized gain on FV-OCI investments Loss on impairment of goodwill (not tax-deductible) Income tax on continuing operations for 2017 (assume this is correct) Assessment for additional income tax for 2015 (normal, recurring) Gain on sale of FV-NI investments (normal, recurring) Loss-other (due to flood damage) Loss from disposal of discontinued division (net of tax of $107,957) Loss from operation of discontinued division (net of tax of $75,857) Dividends declared on common shares Dividends declared on preferred shares $1,990,000 36,100,000 28,188,000 182,000 4,770,000 343,000 543,000 905,700 470,000 94,000 399,000 251,900 177,000 235,000 59,000 Blue Spruce decided to discontinue its entire wholesale division (a major line of business) and to keep its manufacturing division. On September 15, it sold the wholesale division to Dylane Corp. During 2017, there were 700,000 common shares outstanding all year. Blue Spruce's tax rate is 30% on operating income and all gains and losses (use this rate where the tax provisions are not given). Blue Spruce prepares financial statements in accordance with IFRS. Prepare a multiple-step statement of comprehensive income showing expenses by function. Include calculation of EPS. (Round EPS answers to 2 decimal places, e.g. 52.75.) Blue Spruce Corp. Blue Spruce Corp. Statement of Comprehensive Income $ $ $ $ $ $