Question 22 3 pts How is profit for the year calculated? by deducting cost of sales from sales revenue by deducting income tax expense from profit before taxes none of these by deducting assets from liabilities O by deducting liabilities from assets Question 23 3 pts What accounts are included in working capital? none of these non current assets and long term liabilities current assets and current liabilities total assets and total liabilities less cash net revenue and profit for the year