Apple Inc.	Year Ended 30 September 2021
Motor vehicle expenses	£1,400
Closing inventories	£4,500
Rent expenses	£6,500
Delivery vans – cost less depreciation	£7,300
Annual depreciation – delivery vans	£1,850
Heating costs	£960
Communication costs	£530
Sales revenue	£100,000
Goods purchased	£67,800
Insurance expenses	£780
Loan interest	£640
Bank balance	£4,800
Salaries and wages	£10,500
Opening inventories	£4,400

Prepare a profit and loss statement for the year ended 30 September 2021, and calculate the net profit.