Amazon Inc.	Year Ended 31 December 2021
Motor vehicle expenses	£1,350
Closing inventory	£4,100
Rent payable	£6,200
Delivery vans – cost less depreciation	£7,100
Annual depreciation – delivery vans	£1,800
Heating and lighting	£940
Communication expenses	£520
Sales revenue	£99,500
Goods purchased	£68,200
Insurance	£770
Loan interest	£630
Bank balance	£4,700
Salaries and wages	£10,300
Opening inventory	£4,300

Prepare an income statement for the year ended 31 December 2021, and calculate the net income.