PepsiCo Inc.	Transactions for the Year Ended 30 June 2021
Transaction	Amount (£)
Sales revenue	250,000
Cost of goods sold	150,000
Salaries and wages	40,000
Rent expense	18,000
Depreciation expense	12,000
Utilities expense	9,000
Insurance expense	6,000

Requirements:

1. Prepare an income statement for PepsiCo Inc. for the year ended 30 June 2021.
2. Calculate the operating profit.
3. Determine the net profit before tax.