The following is the statement of comprehensive income of Green Limited:

Green Limited

Statement of Comprehensive Income for the Year Ended $31$st December $2018$

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Sales $86,000$

Less: Cost of goods sold

Opening stock $16,500$

Purchases $48,000$

$64,500$

Less closing stock $(24,000)(40,500)$

Gross profit $45,500$

Less operating expenses

Administrative expenses $(9,000)$

Depreciation $(4,000)$

Selling & distribution expenses $(10,000)(23,000)$

Profit before interest and tax $22,500$

Interest $(5,000)$

Profit before tax $17,500$

Corporate tax $6,000$

Profit after interest & tax $11,500$