The following is information for Pina Colada Corp. for the year ended December 31, 2023: Sales revenue $1,100,000 Loss on inventory due to decline in net realizable value $71,000 Unrealized gain on FV-OCI equity 46,000 investments Loss on disposal of equipment 25,000 Interest income 5,000 Depreciation expense related to buildings omitted by mistake in 2022 53,000 Cost of goods sold 660,000 Retained earnings at December 31, 2022 980,000 Selling expenses 55,000 Loss from expropriation of land Administrative expenses 52.000 Dividends declared 56,000 43,000 Dividend revenue 18,000 The effective tax rate is 30% on all items. Pina Colada 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.)