The following is information for Ayayai Corp. for the year ended December 31, 2020: $1,470,000 Loss on inventory due to decline in net realizable value $85,000 Sales revenue Unrealized gain on FV-OCl equity Investments 40,000 Loss on disposal of equipment 30,000 Depreciation expense related to buildings omitted by mistake in 6,000 59,000 Interest Income 2019 970,000 Cost of goods sold 61,000 Selling expenses 882,000 Retained earnings at December 31, 2019 73,500 Loss from expropriation of land Dividends declared 49,000 46,000 Administrative expenses 20,000 Dividend revenue The effective tax rate is 25% on all items. Ayayal prepares financial statements in accordance with IFRS. The FV.OCi equity investments trade on the stock exchange. Gains/losses on FV-OCI Investments are not recycled through net income. The effective tax rate is 25% on all items. Ayayai prepares financial statements in accordance with IFRS. The FV-OCI equity investments trade on the stock exchange. Gains/losses on FV-OCI investments are not recycled through net income. Prepare a multiple-step statement of financial performance for 2020, showing expenses by function. Ignore calculation of EPS. Ayayal Corp. Statement of Financial Performance > Items that will not be reclassified subsequently to net income or loss: $ e Textbook and Media Prepare the retained earnings section of the statement of changes in equity for 2020. (List items that increase retained earnings first following the Prepare the retained earnings section of the statement of changes in equity for 2020. (List items that increase retained earnings first following the adjustment of prior years.) Ayayal Corp. Excerpt from Statement of Changes in Equity $ > $ e Textbook and Media Prepare the journal entry to record the depreciation expense omitted by mistake in 2019. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit e Textbook and Media