28. Prepare a financial statement for a small business using the following data:

Category	Amount ($)
Revenue	150,000
Cost of Goods Sold	60,000
Operating Expenses	40,000
Interest Expense	9,000
Tax Expense	20,000
Net Income	?

Your requirements are as follows:

• Calculate the gross profit and operating income.
• Determine the net income after accounting for interest and taxes.
• Prepare an income statement using the provided data.
• Present the income statement in a table format.
• Provide a paragraph explaining the significance of each financial metric.
• Include a bullet list of key insights from the income statement.