MetaverseTech LTD start-up sold 8672 Virtual Reality devices in 2022 at 155 per device. The production cost of each device was 102, on average. The company owner took a salary of 55,000, while the company employees were paid in total 283,000. The company paid 24,000 in warehouse rent, and 38,000 in office expenses. The company has a 100,000 note at the bank, with 8% interest rate. The company had income tax rate of 28%.

Prepare a consolidated income statement of MetaverseTech LTD.