Clive's trial balance is as follows: DR CR Machinery 8,750 Receivables 8,664 Inventory 2,157 Bank & Cash 670 Payables 1,898 Capital 10,000 Drawings 8,900 Sales 58,910 Purchases 38,760 Returns inwards 8,107 Returns outwards 5,200 76,008 76,008 Notes to the trial balance: 1. Clive has just received an invoice amounting to 390 for some goods he purchased just before the year end. This is not yet included in the trial balance above. 2. Clive has completed his year end inventory count and his closing inventory was 3,620. Using the information provided, complete the extract of Clive's statement of profit or loss below: