The following is information for Bramble Corp. for the year ended December $31,2023$:

Sales revenue

$$1,260,000$

Loss on inventory due to decline in net realizable value

$$73,000$

Unrealized gain on FV$-$OCI equity investments

$41,000$

Loss on disposal of equipment

$30,000$

Interest income

$6,000$

Depreciation expense related to buildings omitted by mistake in $2022$

$58,000$

Cost of goods sold

$756,000$

Retained earnings at December $31,2022$

$910,000$

Selling expenses

$63,000$

Loss from expropriation of land

$64,000$

Administrative expenses

$47,000$

Dividends declared

$48,000$

Dividend revenue

$20,000$

The effective tax rate is $35\%$ 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. Prepare the retained earnings section of the statement of changes in equity for $2023.($List items that increase retained earnings first following the adjustment of prior years.$)$

$$ 

Prepare a multiple-step statement of financial performance for 2020, showing expenses by function. Ignore calculation of EPS.