My result is 309000 how about you guys?

Part C. (13 Marks) Statement of Profit or Loss and Other Comprehensive Income The general ledger trial balance of James Ltd includes the following accounts at 30 June 2017. Sales $975 000 Interest Income 20 000 Share of profit for associates 15 000 Gain on sale of PPE 10 000 Raw materials used 350 000 Employee benefit expenses 150 000 Depreciation of PPE 45 000 Impairment loss on PPE 80 000 Amortisation expense 25 000 Interest expense 35 000 Other expenses 45 000 Income tax expense 75 000 Additional information . The financial assets are bonds that are measured at fair value, with changes in fair value recognised in other comprehensive income and accumulated in equity. The revaluation gain for financial assets recognised at fair value through OCI held during the year ended 30 June 2017 was $70 000. The related tax was $21 000. Revaluation gains and losses will not be reclassified. No financial assets were sold during the year ended 30 June 2017. . James Ltd uses the single statement format for the statement of profit or loss and other comprehensive income and analyses expenses by nature. Required Prepare the statement of profit or loss and other comprehensive income of James Ltd for the year ended 30 June 2017