urgent!!! pls answer (a) correctly . pls make sure you follow as per the blank. for your convenience i have posted the pictures . thank you

The following is information for Blue Spruce Corp. for the year ended December 31, 2023: The effective tax rate is 20% on all items. Blue Spruce prepares financial statements in accordance with IFRS. The FV-OCl equity investments trade on the stock exchange. Gains/losses on FVOCl investments are not recycled through net income. Prepare a multiple-step statement of financial performance for 2023, showing expenses by function. Ignore calculation of EPS. (Wist other revenues and gains before other eppenses and losses) Blue Spruce Corp. Statement of Financial Performance $ Iterns that will not be recycled subsequently to net income or losi