The following is information for Marigold Corp. for the year ended December 31, 2020 $1,130,000 Loss on inventory due to decline in net realizable value $87,000 Sales revenue Unrealized gain on FV.OCI equity investments 43,000 Loss on disposal of equipment 45,000 Interest income 53,000 9,000 950,000 678,000 Depreciation expense related to buildings omitted by mistake in 2019 Retained earnings at December 31, 2019 Loss from expropriation of land Dividends declared 57.000 Cost of goods sold Selling expenses Administrative expenses Dividend revenue 56,500 43,000 49,000 16.000 The effective tax rate is 35% on all items. Marigold prepares financial statements in accordance with IFRS. The FV-OCl equity investments trade on the stock exchange. Ga ns/losses on FV-OC investments are not recycled through net income Marigold Corp. Statement of Financial Performance For the Year Ended December 31, 2020 Sales Revenue Cost of Goods Sold Items that will not be reclassified subsequently to net income or loss Prepare the retained earnings section of the statement of charges in equity for 2020. (Ust items that increase toined wings first following the adjustment of prior years) Marigold Corp Excerpt from Statement of Changes in Equity v 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 Depreciation Expense Accumulated Depreciation V