The following balances were taken from the books of Blue Spruce Fabrication Limited on December 31, 2023: Assume the total effective tax rate on all items is \20. Prepare a multiple-step income statement showing expenses by function. Assume that 100,000 common shares were outstanding during the year. Bluc Spruce Fabrication follows ASPE but decides to disclose EPS on its income statement. (Round per share answer to 2 decimal places, es. 52.74. List other revenues and gains before other expenses and losses.)