The following is Information for Blue Spruce Corp. for the year ended December 31, 2020 Sales revenue $ 1.370,000 Loss on inventory due to decline in net realizable value 80,000 Unrealized gain on FV-OCl equity investments 42.000 Loss on disposal of equipment 40.000 Interest income 8.000 51.000 822.000 Depreciation expense related to buildings omitted by mistake in 2019 Retained earnings at December 31, 2019 Loss from expropriation of land Dividends declared 900.000 68.500 Cost of goods sold Selling expenses Administrative expenses Dividend revenue 63.000 48.000 41.000 23,000 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 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. Blue Spruce Corp Statement of Financial Performance $ > >