Health Plus, Inc. Income Statement Year Ended September 30, 2016 Sales Revenue Cost of Goods Sold Gross Profit Operating Expenses $ 239,000 95,000 144,000 $ 51,000 26,000 Salaries Expense Depreciation Expense-Plant Assets Total Operating Expenses Net Income Before Income Tax Income Tax Expense Net Income 77,000 67,000 6,000 $ 61,000