The following information is available for CANDY GH, a limited liability company: Statement of Profit or Loss and Other Comprehensive Income for the Year Ended 31- December, 2016 Revenue Cost of sales Gross profit Operating expenses Operating profit Interest expenses Operating before tax Tax expense Net profit transferred to reserve 2 GH'000 7,659 (5,442) 2,217 (1,167) 1,050 (150) 900 (420) 480