Alphabet Inc.:

• Revenue: $257,637,000
• Cost of Goods Sold (COGS): $112,000,000
• Research and Development Expenses: $40,000,000
• Selling, General, and Administrative Expenses (SG&A): $25,000,000
• Interest Expense: $1,200,000
• Other Income: $2,800,000
• Income Tax Expense: $18,000,000

Prepare the profit and loss account and calculate the net income for Alphabet Inc.