The company Proyecci$$n S$.$L$.$ presents the following income and expense data at

the end of the year:

a$)$ Income from sales amounted to $385,000$ euros.

b$)$ Purchases of merchandise amounted to $119,000$ euros.

c$)$ Water and electricity bills amounted to $27,000$ euros.

d$)$ Machinery repairs were made for $2,800$ euros.

e$)$ Personnel salaries amounted to $96,000$ euros and employer's social security

contributions amounted to $31,000$ euros.

f$)$ A flood resulted in expenses of $1,600$ euros.

g$)$ The bank paid you $360$ in interest on the current account.

h$)$ Interest on short$-$term receivables amounted to $8,900.$

i$)$ A depreciation charge for property, plant and equipment of $62,000$ for

depreciation of tangible fixed assets. With these data, the following is requested:

$1.$Draw up the company's profit and loss account and calculate the profit or loss

for the year if we know that the corporate income tax rate for the year is

that the corporate income tax rate to be applied is $25\%.$