2 Use the information provided below to prepare the Pro-Forma Statement of Comprehensive Income for the year ended 31 December 2023 that reflects the gross profit, operating profit, profit before tax and profit after tax. (4 marks) INFORMATION The following reflects the forecasts of ABC Limited for the year ended 31 December 2023: R Sales 4 400 000 Sales returns 80 000 Opening inventory 144 000 Purchases 1 720 000 Purchases returns 40 000 Closing inventory 210 000 Operating expenses 960 000 Interest on fixed deposit 8 000 Interest on long-term borrowings 36 000 Company tax 515 400 1