JimHeller,accountant for CompleteHomeFinanceLtd,wasinjuredinaboatingaccident. Another employeepreparedthe followingincomestatement for thefinancialyearended 30 June:

COMPLETE HOME FINANCE LTD Income statement for the year ended 30 June Revenue and gains Sales Increase in asset revaluation reserve Total revenues and gains Expenses and losses Cost of sales Selling expenses General expenses Interest expense Sales returns Sales discounts Dividends paid Income tax expense Total expenses and losses Profit from operations Other gains and losses Gain on discontinued operations Profit Earnin s per share $362 000 93000 000 $102 000 70 ooo 59 000 4 500 12 ooc 5 500 17 ooc 34 ooc 304 000 151 000 4500 $155 500