The accountant of Nands Groceries has requested you to prepare the statement of comprehensive income for the year ended 30 June 2020 with the information given below: (Tax rate 30%) Proceeds on sale of land $ 300,000 Cost of land sold $ 185,000 Sundry revenue S 1,500 Depreciation and amortization expense $ 343,500 Sales Revenue S 5,797,500 Sales returns and allowances s 56,100 Decrease in inventories of finished goods and work in progress $ 390,500 Raw materials used $ 4,000,000 Salaries and wages s 675,000 Other employee benefits expense $ 125,000 Other expenses S 228,700 Interest paid S 82.400 Gain on Revaluation of land S 12.500 Dividends received $ s 23,000