The following is information for Bramble Corp. for the year ended December 31, 2023: Sales revenue $1,240,000 Loss on inventory due to decline in net realizable value $80,000 Unrealized gain on FV-OCI equity investments 41,000 Loss on disposal of equipment 35,000 Interest income 7,000 Depreciation expense related to buildings omitted by mistake in 2022 56,000 Cost of goods sold Selling expenses 744,000 Retained earnings at December 31, 2022 960,000 62,000 Loss from expropriation of land 61,000 Administrative expenses Dividend revenue 47,000 Dividends declared 46,000 19,000 The effective tax rate is 30% on all items. Bramble 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.