LUSTRATION 9 (Comparative income statement) From the following details make out a Comparative Income Statement: Particulars 2009 2010 $ $ Sales 1,00,000 1,25,000 Cost of Goods Sold (60,000) (65,000) 40,000 60,000 Indirect Expenses (10,000) (15,000) 30,000 45,000 Provision for Tax (7,000) (9,000) 23,000 36,000