THIC TONOWING 15mmatioITION DIA Corp. For the year ch1, 20 Sales revenue $1,240,000 Loss on inventory due to decline in net realizable value $80,000 Unrealized gain on FV-OCI 41,000 Loss on disposal of equipment 35,000 equity investments Interest income 7,000 Depreciation expense related to buildings omitted by mistake in 2022 56,000 Cost of goods sold 744,000 Retained earnings at December 31, 2022 960,000 Selling expenses 62,000 Loss from expropriation of land 61,000 Administrative expenses 47,000 Dividends declared 46,000 Dividend revenue 19,000 The effective tax rate is 30% on all items. Bramble 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.)