Question 3.3 (Total: 45 marks: part 1:24 marks; part 2: 15 marks; part 3: 6 marks) Star Finder Inc. has provided the following information for the year ended December 31, 2021: $80,000 35,000 Sales revenue $1,300,000 Loss on inventory due to decline in net realizable value Unrealized gain on FV-OCI 42,000 Loss on disposal of equipment equity investments Interest income 7,000 Depreciation expense related to buildings omitted by mistake in 2020 55,000 Cost of goods sold 980,000 780,000 Retained earnings at December 31, 2020 60,000 Selling expense Administrative expense Dividend revenue 65,000 Loss from expropriation of land 48,000 Dividends declared 20,000 45,000 The effective tax rate is 25% on all items. Star Finder Inc. 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. Required: 1. Prepare a multi-step statement of financial performance for 2021, showing expenses by function. Ignore calculation of EPS. 2. Prepare the retained earnings section of the statement of changes in equity for 2021