Prepare a horizontal income statement for Al Baik Restaurant for the fiscal year ended December 31, 2023. You are provided with the following trial balance:

Account Title	Debit (SAR)	Credit (SAR)
Cash	500,000
Accounts Receivable	400,000
Inventory	300,000
Property, Plant, and Equipment	3,000,000
Accumulated Depreciation		400,000
Accounts Payable		250,000
Long-Term Debt		800,000
Common Stock		1,200,000
Retained Earnings	1,000,000
Sales Revenue		5,000,000
Cost of Goods Sold	2,500,000
Operating Expenses	1,500,000
Income Tax Expense		300,000
Dividends	400,000

Ensure all necessary calculations and classifications of revenues and expenses are included.