1- Here is the following data about one of the regular voyage of APL ship - The nautical distance between the port of departure and the port of arrival reached 3800 nautical miles - Ship speed 14 knots per hour - The nautical distance per ton of heavy fuel is 21 nautical miles - The cost of fuel ton is $ 320 - Vessel oil (MDO) 1 ton/24 nautical miles and the price of 1 oil ton 380 $ - The annual salary of the crew of the ship is 1680000 $/annual - The number of scheduled voyages for the vessel is 15 annual trips - Additional insurance costs per ship per year amounted to $ 120,000 - Captain of the ship was forced to repair some spare parts for the machine at the port of arrival based on the report of the Chief Engineer valued at $ 128,000 - The vessel-planned load is 16800 TEUS - The fright rate delivery of TEU is $ 190 - Port dues per TEU 40$ in port of origin and destination port From the above extract the profit or loss per voyage And use the double entry per each transaction The solution