\\begin{tabular}{|c|c|c|} \\ \\multicolumn{3}{|c|}{ Yeaty Income (ouns) } \\\\ \\ & Year 2 & Year 1 \\\\ \\ Turnover & 52,500 & 51,000 \\\\ \\ Cost of Sales & \\( -35,310 \\) & \\( -33,000 \\) \\\\ \\ Overheads & \\( -8,128 \\) & \\( -7,815 \\) \\\\ \\ Exceptional Costs & -38 & -45 \\\\ \\ Other Income & 600 & 180 \\\\ \\ Earnings before Income Tax & 9,624 & 10,320 \\\\ \\ \\end{tabular}