Multiple-Step Statement, Statement of Comprehensive Income, and Statement of Changes in Equity) The following is information for Gottlieb Corp. for the year ended December 31, 2014:

The effective tax rate is 25% on all items. Gottlieb prepares financial statements in accordance with IFRS, and accounts for its investments in accordance with IAS 39. The FV-OCI investments trade on the stock exchange.
Instructions
(a) Prepare a multiple-step statement of comprehensive income for 2014, showing expenses by function. Ignore calculation of EPS.
(b) Prepare the retained earnings section of the statement of changes in equity for 2014.
(c) Prepare the journal entry to record the depreciation expense omitted by mistake in 2013.
(d) How should Gottlieb account for the unrealized gain on fair value through OCI investments if it prepares financial statements in accordance with ASPE? How would Gottlieb's retained earnings balance at December 31, 2013, be different if financial statements in all previous years were prepared in accordance with ASPE?

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$1,300,000 Net sales revenue Unrealized gain on fair value Loss on inventory due to decline in net realizable value (NRV) Loss on sale of equipment Depreciation expense related to buildings $80,000 35,000 through OCI investments Interest income Cost of goods sold Selling expenses Administrative expenses Dividend revenue 42,000 7,000 780,000 65,000 48,000 20,000 omitted by mistake in 2013 Retained earnings at December 31, 2013 Loss-other (due to expropriation of land) Dividends declared 55,000 980,000 60,000 45,000