Alphabet Inc.	Amount ($)
Revenue	182,527,000,000
Cost of Goods Sold (COGS)	97,196,000,000
Research and Development (R&D)	27,573,000,000
Selling, General, and Administrative (SG&A)	20,842,000,000
Interest Expense	1,543,000,000
Other Income	2,612,000,000
Income Tax Expense	5,117,000,000

Requirements:

1. Prepare a comprehensive profit and loss account for Alphabet Inc.
2. Calculate the net income for Alphabet Inc.
3. Analyze Alphabet's R&D spending and its impact on innovation and long-term growth.