Pike Corporation, a builder of custom homes, had income from operations (before tax) of $375,000, and recorded the following before tax gains/(losses) for the year ended December 31.2014: Gain on sale of equipment Unrealized (loss)/gain on fair value-OCI investments (OCI) (Loss)/gain from discontinued operations (Loss)/gain on disposal of discontinued operations Interest expense Pike also had the following account balances as of January I, 2014: Common shares Retained earnings Accumulated other comprehensive income It was also discovered during a review in 2014 that a $50,000 deposit received from a customer in 2013 was erroneously recorded as revenue earned for 2013. There was no other errors. During 2014 Pike also issued additional shares for $80,000 and declared $40,000 of cash dividends, of which $30,000 has been paid during the year. Pike's income tax rate is 30%. Pike prepares financial statements in accordance with IFRS. Required: Complete the 2014 statement of comprehensive income for Pike, with the first line being income from operations before tax. Prepare the 2014 statement of shareholder's equity for Pike. Prepare the shareholders' equity section of the statement of financial position as of December 31.2014