Presented below is information (partial) which relates to Granite Enterprises Limited for 2022: Retained earnings, January 1, 2022... Sales revenue...... Cost of goods sold Property, Plant and Equipment (Net) ..$792,000 14,600,000 11,400,000 1,200,000 Interest income Inventory........ Selling and administrative expenses Unrealized loss on FV-OCI investments Gain on disposition.... Accounts receivable Accounts Payable Notes payable....... Income tax on continuing operations.. Lawsuit lost re unsatisfied customer... Loss on sale of FV-NI investments ..68,000 330,000 .1,880,000 128,000 .208,000 540,000 ..225,000 290,000 .319,000 140,000 ...44,000 Loss-other (due to flood damage) .156,000 Loss from disposal of discontinued division (net of tax of 35,000) Gain from operation of discontinued division (net of tax of 18,000). Dividends declared on common shares..... 105,000 66,000 ..28,000 Accumulated other Comprehensive income, January 1, 2022 Common shares ...32,000 .600,000 Granite 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 2022, there were 800,000 common shares outstanding all year. Granite tax rate is 25% on operating income and all gains and losses use this rate where the tax provision is not given. Granite prepares financial statements in accordance with IFRS. Assume any tax numbers you have are correct. Instructions a) In good form, prepare a multiple-step statement of comprehensive income for 2022. Include calculation of EPS. b) Prepare a partial statement of Changes in Equity for December 31, 2022 showing the Retained Earnings and Accumulated Other Comprehensive income columns