Prepare the retained earnings section of the statement of changes in equity for 2023 . (List items that increase retained earnings first following the adjustment of prior years.) Prepare the journal entry to record the depreciation expense omitted by mistake in 2022 . (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manuallyd) Prepare the journal entry to record the depreciation expense omitted by mistake in 2022. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Items that will not be recycled subsequently to net income or loss: Prepare the retained earnings section of the statement of changes in equity for 2023 . (List items that increase retained earnings firs following the odjustment of prior years.) Prepare a multiple-step statement of financial performance for 2023, showing expenses by function. Ignore calculation of EPS. (List other revenues and sains before other expenses and losses) Prepare a multiple-step statement of financial performance for 2023 , showing expenses by function. Ignore calculation of EPS. Current Attempt in Progress The effective tax rate is 25% on all items. Martinez prepares financial statements in accordance with IFRS. The FV-OCl equity imvestments trade on the stock exchange. Gains/losses on FV-OCl imvestments are not recycled through net income. .