Question 3 Draft a value added statement from the income statement provided below. Add the necessary notes. INCOME STATEMENT Sales Production costs: 250 000 110 000 35 000 14 000 91 000 Materials and services Direct labour Depreciation Gross profit Admin and sales costs: 15 000 20 000 15 000 41 000 12 000 29 000 14 500 14 500 7 500 7 000 Materials and services Salaries Depreciation Operating profit Interest Profit before taxation Corporation tax Profit after taxation Dividend Profit retained