Illustration $30$

The profit and loss account for the year ended $31\mathrm{.}3\mathrm{.}2023$ of Omega Ltd$.$ was as follows.

Salaries

Sundry expenses

Depreciation

Provision for bad debt

Bad debt

Advertisement

Entertainment expenses

Interest and discount

$\backslash$table$[[$Donation to Govt $($Tsunami relief fund$),5,000],[$Income tax advance,$16,000],[$Provision for tax,$12,000],[$Net profit,$58,000],[,4,22,{000}_{?}$