The following is information for Bridgeport Corp. for the year ended December 31, 2020: Sales revenue Unrealized gain on FV-OCI equity investments Interest income Cost of goods sold Selling expenses Administrative expenses Dividend revenue $1,180,000 43,000 9,000 708,000 59,000 49,000 16,000 Loss on inventory due to decline in net realizable value Loss on disposal of equipment Depreciation expense related to buildings omitted by mistake in 2019 Retained earnings at December 31, 2019 Loss from expropriation of land Dividends declared $77,000 45,000 58,000 940,000 64,000 48,000 The effective tax rate is 20% on all items. Bridgeport 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. Bridgeport Corp. Statement of Financial Performance Items that will not be reclassified subsequently to net income or loss: Prepare the retained earnings section of the statement of changes in equity for 2020. (List items that increase retained earnings first following the adjustment of prior years.) Bridgeport Corp. Excerpt from Statement of Changes in Equity $ $ Prepare the journal entry to record the depreciation expense omitted by mistake in 2019. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit