Jay & Joy manufacture motor cycle engines. You are provided with their Comprehensive Income Statement, Statement of Financial Position, and additional notes for the year ending December 2019. Comprehensive Income Statement for the Year Ended 31 December 2019 2018 '000 '000 Sales 26,400 24,000 Less Cost of Sales -13,200 -10,800 Gross Profit 13,200 13,200 Other Income See Note 2 1,000 0 Expenses See Note 1 -8,600 -7,800 Operating Profit 5,600 5,400 Interest Paid -500 0 Profit Before Tax 5,100 5,400 Tax charge See Note 5 -1020 -1,500 Profit After Tax 4,080 3,900 Retained Profit for the Year 2,080 2,400 Retained profit brought forward 6,000 3,600 Retained profit carried forward 8,080 6,000 Comprehensive Income Statement for the Year Ended 31 December 2021 2020 1000 1000 1000 1000 Non Current Assets Factory, Plant & Equipment Note 3 At Cost 23250 18000