Pfizer Inc.:

• Revenue: $92,547,000
• Cost of Goods Sold (COGS): $40,000,000
• Research and Development Expenses: $15,000,000
• Selling, General, and Administrative Expenses (SG&A): $18,000,000
• Interest Expense: $2,200,000
• Other Income: $1,500,000
• Income Tax Expense: $8,800,000

Prepare the profit and loss account and calculate the net income for Pfizer Inc.