Information for 2023 follows for Grouper Corp.: Retained earnings, January 1, 2023 Sales revenue Cost of goods sold $1.920,000 35,000,000 27,330,000 184,000 Interest income Selling and administrative expenses 4,810,000 Unrealized gain on FV-OCI equity investments (gains/losses not recycled) 302,000 Loss on impairment of goodwill 537,000 Income tax on continuing operations for 2023 (assume this is correct) 553,200 Assessment for additional income tax for 2021 (normal, recurring, and not caused by an error) 461,000 Gain on disposal of FV-NI investments 125,000 Loss from flood damage 403,000 Loss on disposal of discontinued division (net of tax of $66,250) 265,000 Loss from operation of discontinued division (net of tax of $38,500) 154,000 Dividends declared on common shares Dividends declared on preferred shares 230,500 51,800 Dividends declared on preferred shares 51,800 Grouper 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. Grouper's tax rate is 20% on operating income and all gains and losses (use this rate where the tax provisions are not given). Grouper 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.) Grouper Corp. Statement of Financial Performance Items that will not be recycled subsequently to net income or loss: eTextbook and Media $ $ $ $