2 pts Question 31 The alphabetical list of items that may be relevant in the preparation of a statement of profit or loss of Similac Corporation is provided below: Decrease in inventories of finished goods and work in progress P107.900 17,000 Depreciation expense 43,000 Employee benefits expense 18,000 Finance costs 32.000 Income tax expense Other expenses 5,500 11,300 Other income 92,000 Raw material and consumables used 355,000 Revenue Share of profit of associates 30,100 Work performed by the entity and capitalized 15,000 The profit for the year is