prepare financial statment accordjnv with IFRS

Culver Corpis statement of financial position at the end of 2022 included the following items: The following information is available for the 2023 fiscal year: 1. Net income was $409,000. Interest paid is treated as an operating activity. 2. Equipment (cost of $20,400 and accumulated depreciation of $8,200 ) was sold for $10,100. 3. Depreciation expense was $4,140 on the building and $9,170 on equipment. The following information is available for the 2023 fiscal year: 1. Net income was $409,000. Interest paid is treated as an operating activity. 2. Equipment (cost of $20,400 and accumulated depreciation of $8,200 ) was sold for $10,100. 3. Depreciation expense was $4,140 on the building and $9,170 on equipment. 4. Amortization expense on a patent was $3,130. 5. Current assets other than cash increased by $30,000. Current liabilities increased by $19,000. 6. An addition to a building was completed at a cost of \$32,000. 7. An FVOCl investment in shares was purchased for $20,900 on the last day of the year. This was the first such investment made by Culver in its history. 8. Bonds payable of $75,500 were issued at par. 9. Cash dividends of $191,000 were declared and paid. Dividends paid are treated as financing activities