PLEASE HELP ME..........show all workings and calculations

Joe Schreiner, controller for On Time Clock Company Inc., recently prepared the companys income statement and statement of changes in equity for 2023. Joe believes that the statements are a fair presentation of the companys financial progress during the current period, but he also admits that he has not examined any recent professional pronouncements on accounting.

a. Assume that On Time Clock Company follows IFRS. Assume that investments are accounted for as FV-OCI equity investments with gains/losses not recycled through net income. Prepare a statement of financial performance showing expenses by function. Ignore calculation of EPS