The following are the balances of some accounts appearing in the trial balance of Company $($A$)$ for the fiscal year ending on $12/31/2023$: Amount statement Financing expenses $10,000$ Foreign currency translation differences $3000$ Net sales $1,500,000$ Salaries and wages expenses $(4,200$ administrative and $2,800$ selling expenses$)7,000$ Non$-$current asset depreciation expense $(4,800$ administrative and $3,200$ sales$)8,000$ Water and electricity expenses $(10,500$ administrative and $4,500$ sales$)15,000$ Losses on the sale of Section $($C$)$ were eliminated $($before income tax: tax rate $20\%)9,000$ Cost of sales $900,000$ Property and equipment revaluation surplus $1,000$ Advertising expenses $4000$ Hospitality expenses $(4,500$ administrative and $500$ sales$)5,000$ Dividend income from stock investments $16,000$ Interest income $2000$ Required: Prepare a statement of comprehensive income for the fiscal year ending on $12/31/2023$ according to the method of classifying expenses according to functions.