Information for 2020 follows for Sarasota Corp.: Retained earnings, January 1, 2020 Sales revenue Cost of goods sold Interest income $1,960,000 36,000,000 28,110,000 160,000 Selling and administrative expenses 4,580,000 Unrealized gain on FV-OCI equity investments (gains/losses not recycled) 298,000 Loss on impairment of goodwill 547,000 Income tax on continuing operations for 2020 (assume this is correct) 635,400 Assessment for additional income tax for 2018 (normal, recurring, and not caused by an error) 471,000 Gain on disposal of FV-NI investments 110,000 Loss from flood damage 403,000 Loss on disposal of discontinued division (net of tax of $63,000) 252,000 Loss from operation of discontinued division (net of tax of $43,000) 172,000 Dividends declared on common shares 235,500 Dividends declared on preferred shares 62,600 Sarasota 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. Sarasota's tax rate is 20% on operating income and all gains and losses (use this rate where the tax provisions are not given). Sarasota 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, e.g. 52.75.)