The following is information for Blue Spruce Corp. for the year ended December 31, 2023: The effective tax rate is 20% on all items. Blue Spruce prepares financial statements in accordance with IFRS. The FV-OCI equity investments trade on the stock exchange. Gains/losses on FVOCl investments are not recycled through net income. (a) Prepare a multiple-step statement of financial performance for 2023 , showing expenses by function. Ignore calculation of EPS. (List other revenues and gains before other expenses and losses.) $ $ Items that will not be recycled subsequently to net income or loss: 0 Administrative Expenses Cost of Goods Sold Dividend Revenue Gain from Expropriation Gain on Inventory Due To Increase In Net Realizable Value Gain on Sale of Equipment Income Tax Expense Interest Income Attempts: 0 of 3 used Submit Answer Loss from Expropriation Loss on Inventory Due To Decline In Net Realizable Value Loss on Disposal of Equipment (b) Net Sales Revenue Selling Expenses Unrealized Gain on FV-OCl Investments (Net Of Income Tax) Unrealized Loss on FV-OCI Investments (Net Of Income Tax)