EpsilonIndustries Corp has a trading profit for the year ended 31 December 2023, before dealing with the following items, of $75,000. You are to complete the profit and loss account and appropriation account.

Item	Details
a	The standard rate of income tax is 25%.
b	EpsilonIndustries Corp had $50,000 of 8% debentures. It sent cheques for debenture interest for the year less income tax, on 31 December 2023.
c	EpsilonIndustries Corp had bought $20,000 of 10% debentures in another company. It received a year's interest, less income tax, on 30 December 2023.
d	No cheque has been paid to the Inland Revenue for income tax.
e	EpsilonIndustries Corp had bought 30,000 ordinary shares of $1 each in ZetaIndustries Ltd. ZetaIndustries Ltd paid a dividend to EpsilonIndustries Corp of 20% on 30 November 2023. ZetaIndustries Ltd is a 'related company'.
f	EpsilonIndustries Corp had a liability for corporation tax, based on profits for 2023, of $35,000.
g	EpsilonIndustries Corp proposed a dividend of 28% on its 100,000 ordinary shares of $1 each, out of the profits for 2023.
h	Transfer $6,000 to general reserve.
i	Unappropriated profits brought forward from last year amounted to $11,000.

Requirement: Complete the profit and loss account and appropriation account for EpsilonIndustries Corp and prepare a cash flow statement.