Information for 2023 follows for Ayayai Corp.: Retained earnings, January 1, 2023 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 2023 (assume this is correct) Assessment for additional income tax for 2021 (normal, recurring, and not caused by an error) Gain on disposal of FV-NI investments Loss from flood damage Loss on disposal of discontinued division (net of tax of $65,000 ) $1,940,000 36,900,000 28,812,000 158,000 4,790,000 277,000 538,000 632,600 429,000 102,000 395,000 260,000 Ayayai 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 2023, there were 500,000 common shares outstanding all year. Ayayai's tax rate is 20% on operating income and all gains and losses (use this rate where the tax provisions are not given). Ayayai prepares financial statements in accordance with IFRS. Prepare a multiple-step statement of financial performance for the year ended December 31, 2023, showing expenses by function. Include calculation of EPS. (List other revenues and gains before other expenses and losses. Round EPS answers to 2 decimal places, e.g. 52.75.)