Company Ivera is planning to be intermediary between manufacturers and customers in car business. Company has 100000 AZN and planning to purchase cars. Car is planned to be sold to customers for higher price during the year. Ivera purchased 10 cars with 10000 AZN for each on 1^st of January. Company sold 4 of them on 31^st of May for the price of 12000 AZN. Construct Income statement for the year ended on 31^st of December. Provide separate income statement for HCA, CPP, RCA and NRVA method by considering following information.

Time	Retail Price Index	Replacement Cost per Car	Net realasibale value
1st January	100
31st May	110	10400
31st December	120	11000	12000