Information for 2020 follows for Sheffield Corp.: Retained earnings, January 1, 2020 Sales revenue Cost of goods sold Interest income 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-N investments Loss from flood damage Loss on disposal of discontinued division (net of tax of $65,500) Loss from operation of discontinued division (net of tax of $39,500) Dividends declared on common shares Dividends declared on preferred shares $1,970,000 35,900,000 28,032,000 183,000 4,790,000 359,000 522,000 600,000 513,000 121,000 382,000 262,000 158,000 256,500 85,000 Sheffield 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. Sheffield's tax rate is 20% on operating income and all gains and losses (use this rate where the tax provisions are not given) Sheffield 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, es 5275) Sheffield Corp. Statement of Financial Performance $ $ > > > C > Question $ items that will not be reclassified subsequently to net income or loss