Information for 2020 follows for Culver Corp.:

Retained earnings, January 1, 2020		$1,930,000
Sales revenue		35,900,000
Cost of goods sold		28,032,000
Interest income		174,000
Selling and administrative expenses		4,780,000
Unrealized gain on FV-OCI equity investments (gains/losses not recycled)		378,000
Loss on impairment of goodwill		535,000
Income tax on continuing operations for 2020 (assume this is correct)		599,400
Assessment for additional income tax for 2018 (normal, recurring, and not caused by an error)		550,000
Gain on disposal of FV-NI investments		119,000
Loss from flood damage		384,000
Loss on disposal of discontinued division (net of tax of $62,500)		250,000
Loss from operation of discontinued division (net of tax of $44,500)		178,000
Dividends declared on common shares		275,000
Dividends declared on preferred shares		73,600

Culver 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 2020, there were 500,000 common shares outstanding all year. Culvers tax rate is 20% on operating income and all gains and losses (use this rate where the tax provisions are not given). Culver prepares financial statements in accordance with IFRS. Prepare a multiple-step statement of financial performance for the year ended December 31, 2020, showing expenses by function. Include calculation of EPS.