Information for 2017 follows for Riverbed Corp.:

Retained earnings, January 1, 2017 $1,940,000

Sales revenue 37,800,000

Cost of goods sold 29,514,000

Interest income 166,000

Selling and administrative expenses 4,790,000

Unrealized gain on FV-OCI investments 268,000

Loss on impairment of goodwill (not tax-deductible) 520,000

Income tax on continuing operations for 2017 (assume this is correct) 1,015,500

Assessment for additional income tax for 2015 (normal, recurring) 581,000

Gain on sale of FV-NI investments (normal, recurring) 100,000

Lossother (due to flood damage) 377,000

Loss from disposal of discontinued division (net of tax of $107,700) 251,300

Loss from operation of discontinued division (net of tax of $68,143) 159,000

Dividends declared on common shares 290,500

Dividends declared on preferred shares 73,000

Riverbed 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. Riverbed's tax rate is 30% on operating income and all gains and losses (use this rate where the tax provisions are not given). Riverbed prepares financial statements in accordance with IFRS.

Could you please show me how i would prepare a multiple-step statement of comprehensive income showing expenses by function? In the example question above i also need to calculate EPS.

This is a question similar to one that will be on an exam of mine so I would really like to know how to properly do it.