Shown below is an income statement for 2022 that was prepared by a poorly trained bookkeeper of Howell Corporation. Howell Corporation INCOME STATEMENT December 31, 2022 Sales revenue Interest revenue Cost of merchandise sold Selling expenses Administrative expenses Interest expense Income before special item 895,000 19,500 (408,500) (145,000) (215,000) (13,000) 133,000 Special item Loss on disposal of a component of the business (40,000) Net income tax liability (27.900) Net income 65,100 Prepare an income statement for 2022 for Howell Corporation that is presented in accordance with IFRS (including format and terminology). Howell Corporation has 50,000 ordinary shares outstanding and has a 30% income tax rate on all tax related items. (Round per share values to 2 decimal places, eg. $2.50.)