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$-$OCl equity

irwestments trade on the stock exchange. Gains$/$losses on FV$-$OCl 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$)$

Blue Spruce Corp.

Statement of Financial Performance

Items that will not be recycled subsequently to net income ar loss: