The following is information for Monty Corp. for the year ended December 31, 2023: Sales revenue $1,130,000 Loss on inventory due to decline in net realizable value $71,000 Unrealized gain on FV-OCI equity 38,000 Loss on disposal of equipment 25,000 investments Interest income 5,000 Depreciation expense related to buildings omitted by mistake in 2022 55,000 Cost of goods sold 678,000 Retained earnings at December 31, 2022 Selling expenses 56,500 Loss from expropriation of land Administrative expenses 44,000 Dividends declared 930,000 61,000 45,000 Dividend revenue 23,000 The effective tax rate is 20% on all items. Monty 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. (a) Prepare a multiple-step statement of financial performance for 2023, showing expenses by function. Ignore calculation of EPS. (List other revenues and gains before other expenses and losses.)