Microsoft Corporation	Amount ($)
Revenue	168,088,000,000
Cost of Goods Sold (COGS)	52,232,000,000
Research and Development (R&D)	17,597,000,000
Selling, General, and Administrative (SG&A)	24,232,000,000
Interest Expense	2,326,000,000
Other Income	2,345,000,000
Income Tax Expense	9,144,000,000

1. Prepare the profit and loss account for Microsoft Corporation.
2. Calculate the net income for Microsoft Corporation.