The following is information for Martinez Corp. for the year ended December 31, 2020: Sales revenue $ 1,380,000 Loss on inventory due to decline in net realizable value 84,000 Unrealized gain on FV-OCl equity investments 40,000 Loss on disposal of equipment 40,000 Interest income 8,000 Depreciation expense related to buildings omitted by mistake in 2019 53,000 Cost of goods sold 828.000 Retained earnings at December 31, 2019 900,000 Selling expenses 69,000 63,000 Loss from expropriation of land Dividends declared Administrative expenses 46,000 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-OCl 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. Martinez Corp. Statement of Financial Performance $