Information for 2020 follows for Flounder Corp.: Retained earnings, January 1, 2020 $ 1,940,000 37,100,000 Sales revenue Cost of goods sold 28,968,000 Interest income 187,000 4,670,000 266,000 491,000 667,800 Selling and administrative expenses Unrealized gain on FV-OCl equity investments (gains/losses not recycled) Loss on impairment of goodwill Income tax on continuing operations for 2020 (assume this is correct) Assessment for additional income tax for 2018 (normal, recurring, and not caused by an error) Gain on disposal of FV-Nl investments Loss from flood damage Loss on disposal of discontinued division (net of tax of $ 65,250) Loss from operation of discontinued division (net of tax of $ 44,000) 414,000 107,000 417,000 261,000 176,000 207,000 Dividends declared on common shares Dividends declared on preferred shares 64,200 Flounder 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. Flounder's tax rate is 20% on operating income and all gains and losses (use this rate where the tax provisions are not given). Flounder 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. (Round EPS answers to 2 decimal places, eg. 52.75.) Flounder Corp Statement of Financial Performance $