The following is information for Martinez Corp. for the year ended December 31, 2017:

Net sales revenue		$1,380,000		Loss on inventory due to decline in net realizable value (NRV)		$84,000
Unrealized gain on FV-OCI investments		40,000		Loss on sale of equipment		40,000
Interest income		8,000		Depreciation expense related to buildings omitted by mistake in 2016		53,000
Cost of goods sold		828,000		Retained earnings at December 31, 2016		900,000
Selling expenses		69,000		Lossother (due to expropriation of land)		63,000
Administrative expenses		46,000		Dividends declared		43,000
Dividend revenue		19,000

The effective tax rate is 25% on all items. Martinez prepares financial statements in accordance with IFRS. The FV-OCI investments trade on the stock exchange. Gains/losses on FV-OCI investments are recycled through net income.

QUESTION: Prepare a multiple-step statement of comprehensive income for 2017, showing expenses by function. Ignore the calculation of EPS.