Tesla Inc.	Year Ended 31 December 2020
Vehicle running expenses	£1,400
End inventory	£4,300
Rent expenses	£6,400
Motor vans – cost less depreciation	£7,300
Annual depreciation – motor vans	£1,800
Heating costs	£970
Postal expenses	£510
Revenue from sales	£100,500
Cost of goods sold	£68,500
Insurance premiums	£790
Loan interest payable	£640
Bank balance	£4,800
Employee salaries	£10,500
Opening inventory	£4,300

Prepare a profit and loss statement for the year ended 31 December 2020, and calculate the total operating expenses and net profit.