Pfizer Inc.	Amount ($)
Revenue	81,288,000,000
Cost of Goods Sold (COGS)	19,540,000,000
Research and Development (R&D)	9,375,000,000
Selling, General, and Administrative (SG&A)	15,928,000,000
Interest Expense	1,400,000,000
Other Income	1,800,000,000
Income Tax Expense	7,200,000,000

1. Prepare the profit and loss account for Pfizer Inc.
2. Calculate the net income for Pfizer Inc.
3. Determine the income before tax (IBT).