(Multiple-Step Statement, Statement of Comprehensive Income, and Statement of Changes in Equity) The following is information for Gottlieb Corp. for the year ended December 31, 2023: Sales revenue $1,300,000 Loss on inventory due to decline in net realizable value $80,000 Unrealized gain on FV-OCI equity investments 42,000 Loss on disposal of equipment 35,000 Interest income 7,000 Depreciation expense related to buildings omitted by mistake in 2022 55,000 Cost of goods sold 780,000 Selling expenses 65,000 Retained earnings at December 31, 2022 980,000 Administrative expenses 48,000 Loss from expropriation of land 60,000 Dividend revenue 20,000 Dividends declared 45,000 The effective tax rate is 25% on all items. Gottlieb prepares financial statements in accordance with IFRS. The FV-OCI equity investments trade on the stock exchange. Gains/losses on FV-OCI investments are not recycled through net income. Instructions Prepare a multiple-step statement of financial performance for 2023, showing expenses by function. Ignore calculation of EPS. Prepare the retained earnings section of the statement of changes in equity for 2023. Prepare the journal entry to record the depreciation expense omitted by mistake in 2022. How should Gottlieb account for the unrealized gain on FV-OCI investments if it prepares financial statements in accordance with ASPE? How would Gottliebs retained earnings balance at December 31, 2022, be different if financial statements in all previous years had been prepared in accordance with ASPE?