Construct the following Statement with complete information for the year 2018 ending December 31 in a spreadsheet Particulars 2018 (Amount in OMR) Sales Revenue 400,000 Cost of goods sold ?? Gross Profit (30% of Sales) ?? Indirect Expenses 12,000 Operating Profit (60% of Gross Profit) ?? Other expenses 25,000 Net Income Before Tax ?? Income Tax (15% tax rate) ?? Net Income After Tax for the current year ?? Equity Share Capital 1,000,000 Share premium and other reserves 950,000 Current year-2018 ?? Total Shareholders' funds Intangible assets 238,600 Tangible assets 2,368,000 Investments in Joint ventures (4 times of Sales ?? Revenues) Total Fixed Assets ?? Current Liabilities 407,050 Current Assets 400,000 Return on Shareholders' funds ?? Current Ratio ?? Return on Total Assets