Information for 2020 follows for Monty Corp.:

Retained earnings, January 1, 2020$1,990,000Sales revenue37,900,000Cost of goods sold29,592,000Interest income182,000Selling and administrative expenses4,820,000Unrealized gain on FV-OCI equity investments (gains/losses not recycled)319,000Loss on impairment of goodwill508,000Income tax on continuing operations for 2020 (assume this is correct)673,200Assessment for additional income tax for 2018 (normal, recurring, and not caused by an error)564,000Gain on disposal of FV-NI investments95,000Loss from flood damage399,000Loss on disposal of discontinued division (net of tax of $64,750)259,000Loss from operation of discontinued division (net of tax of $41,000)164,000Dividends declared on common shares282,000Dividends declared on preferred shares85,800

Monty 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. Monty's tax rate is 20% on operating income and all gains and losses (use this rate where the tax provisions are not given). Monty prepares financial statements in accordance with IFRS.

make a multiple-step statement of financial performance for the year ended December 31, 2020, showing expenses by function. Include calculation of EPS.