You are asked by a Swedish company that assembles computers to draw up a by-nature and by-function income statement for year n. You are provided with the following information:

Retail price of a PC: BC1500.

Cost of various components:

Over the financial period, the company paid out BC60,000 in salaries and social security contributions of 50% of that amount. The company produced 240 PCs. Closing stock of finished products was 27 units and opening stock 14 units.
At the end of the financial period, the manager of the company sells the premises that he had bought for BC200,000 three years ago (which was depreciated over 40 years)
for BC230,000, rents other premises for BC1000 per month, and pays off a BC12,000 loan on which the company was paying interest at 5%. What impact do these transactions have on EBITDA, operating profits and net incomes? Tax is levied at a rate of 35%.
Over the course of the financial period, by how much did the company/the lenders/the company manager (who owns 50% of the shares) get richer/poorer?

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Parts Price Opening inventory Closing inventory Case 50 Mother board 200 Processor 300 Memory 100 Graphic card 50 Hard disk 150 Screen 200 DVD combo 50 58461537 13 2 11 4 13 10 3 19