Recast the following statement of comprehensive income data in the form of a statement of value added.

Melbourne Ltd

Statement of Comprehensive Income for reporting period ended 30 June 2014

Revenues from ordinary activities $104 000

Expenses from ordinary activities (excluding borrowing costs expense) * 97 500

Finance costs 2 000

Profit from ordinary activities before income tax expense 5 000

Income tax expense relating to ordinary activities 3 000

Profit after tax $1 500

* Expenses from ordinary activities included:

Cost of goods sold $60 000

Wages and salaries 22 000

Rent 3 000

Power and light 2 000

Advertising 4 500

Depreciation 6 000