Johnson & Johnson	Amount ($)
Revenue	82,584,000,000
Cost of Goods Sold (COGS)	27,348,000,000
Research and Development (R&D)	12,584,000,000
Selling, General, and Administrative (SG&A)	23,951,000,000
Interest Expense	1,300,000,000
Other Income	2,100,000,000
Income Tax Expense	6,548,000,000

1. Prepare the profit and loss account for Johnson & Johnson.
2. Calculate the net income for Johnson & Johnson.
3. Determine the R&D expenses as a percentage of revenue.