Joe Schreiner, controller for Bridgeport Company Inc., recently prepared the company's income statement and statement of changes in equity for 2023. Joe believes that the statements are a fair presentation of the company's financial progress during the current period, but he also admits that he has not examined any recent professional pronouncements on accounting. Assume that Bridgeport Company follows IFRS. Assume that investments are accounted for as FVOCl equity investments with gains/losses not recycled through net income. Prepare a statement of financial performance showing expenses by function. Ignore nd