Apple Inc.	Amount ($)
Revenue	394,328,000,000
Cost of Goods Sold (COGS)	212,981,000,000
Research and Development (R&D)	21,914,000,000
Selling, General, and Administrative (SG&A)	23,062,000,000
Interest Expense	3,000,000,000
Other Income	2,000,000,000
Income Tax Expense	21,680,000,000

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