The general ledger trial balance of Anastasia Ltd includes the following accounts at 30 June 2023.

• The financial assets are bonds that are measured at fair value, with changes in fair value recognised through the statement of profit or loss. When held-for-sale financial assets from this category are sold, the accumulated amount recognised in equity for the asset is reclassified to profit or loss. Movements in the financial assets revaluation reserve during the year ended 30 June 2023 comprised:

- gross revaluation increases recognised \($44\) 000 (related deferred income tax \($14\) 000)

- gross reclassifications on sale of the financial assets \($10\) 000 gain (related income tax $3000.

• Anastasia Ltd uses the single statement format for the statement of profit or loss and other comprehensive income.

• Anastasia Ltd presents an analysis of expenses by nature in the statement of profit or loss and other comprehensive income.

Required 

Prepare the statement of profit or loss and other comprehensive income of Anastasia Ltd for the year ended 30 June 2023.

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(a) Sales revenue (b) Interest income (c) Share of profit of associates (d) Gain on sale of financial assets (e) Decrease in inventories of finished goods (f) Raw materials and consumables used (g) Employee benefit expenses (h) Loss on translation of foreign operations (nil tax effect) (i) Depreciation of property, plant and equipment Impairment loss on property (k) Finance costs (1) Other expenses (m) Income tax expense $975.000 20000 15000 10000 25000 350 000 150 000 30 000 45 000 80 000 35 000 45 000 75000