Tesla, Inc.	Amount ($)
Revenue	31,536,000,000
Cost of Goods Sold (COGS)	23,315,000,000
Research and Development (R&D)	1,491,000,000
Selling, General, and Administrative (SG&A)	2,200,000,000
Interest Expense	678,000,000
Other Income	145,000,000
Income Tax Expense	500,000,000

Requirements:

1. Prepare a detailed profit and loss account for Tesla, Inc.
2. Calculate the net income for Tesla, Inc.
3. Assess the impact of Tesla's R&D investment on its innovation capabilities and long-term growth potential.