Show working for TB (which amounts will be Dr and which are CR also Check the final answer must be equal to zero) for TB for both years.

Telstra Group								Notes	Year ended 30 June
									2020	2019
									$m	$m
Income
Revenue (excluding Finance income)								2.2	23,710	25,259
Other income								2.2	2,451	2,548
									26,161	27,807
Expenses
Labour									4,058	5,279
Goods and services purchased									9,107	9,138
Net impairment losses on financial assets									202	184
Other expenses								2.3	3,584	5,234
									16,951	19,835
Share of net (loss)/profit from joint ventures and associated entities								6.2	-305	12
									17,256	19,823
Earnings before interest, income tax expense, depreciation and amortisation (EBITDA)									8,905	7,984
Depreciation and amortisation								2.3	5,338	4,282
Earnings before interest and income tax expense (EBIT)									3,567	3,702
Finance income								2.2	274	238
Finance costs								2.3	1,045	868
Net finance costs									771	630
Profit before income tax expense									2,796	3,072
Income tax expense								2.4	957	923
Profit for the year									1,839	2,149
Profit/(loss) for the year attributable to:
Equity holders of Telstra Entity									1,819	2,154
Non-controlling interests									20	-5
									1,839	2,149
Earnings per share (cents per share)									cents	cents
Basic								2.5	15.3	18.1
Diluted								2.5	15.3	18.1

My TB But the Ans is not coming correctly Show working for TB (which amounts will be Dr and which are CR also Check the final answer must be equal to zero) for TB for both years.

TB TB 2020$M 2019(restaresd)SM REV Revenue (excluding Finance income) REV Other income -23,710 -25,259 -2,451 -2,548 EXP Labour EXP Goods and services purchased EXP Net impairment losses on financial assets EXP Other Expenses 4,058 9,107 202 3,584 5,279 9,138 184 5,234 EXP Share of net (loss)/profit from joint ventures and associated entities 305 12 EXP Depreciation and amortisation 5,338 4,282 INC Finance income EXP Finance costs -274 -1,045 -771 -238 -868 -630 INC Income tax benefit/(expense) -957 -923 Profit for the year -6,614 -6,337 CHECK, SHOULD BE ZERO -13,228 -12,674