The profit before tax, as reported in the statement of comprehensive income for Aileen Ltd for the year ended 30 June 2022, amounted to $176,000, including the following revenue and expense items: Revenues Sales revenue Interest revenue Government grant $700,000 45,000 35,000 Expenses Cost of goods sold Bad debts expense Depreciation expense-machine Depreciation expense-plant 400,000 8,000 14,000 40,000 Amortisation expense-development costs 10,000 Wages expense Impairment of goodwill 130,000 2,000 The draft statement of financial position of Aileen Ltd as at 30 June 2022 and the statement from last year showed the following assets and liabilities: 2021 2022 Assets $ $ Cash 150,000 170,000 Inventory 110,000 140,000 Accounts receivable 50,000 77,000 Allowance for doubtful debts (7,000) (8,000) Interest receivable 5,000 9,000 Machine - cost 100,000 100,000 Accumulated depreciation-machine (28,000) (42,000) Plant-cost 500,000 500,000 Accumulated depreciation-plant (80,000) (120,000) Development costs 50,000 Accumulated amortisation-development costs (10,000) Goodwill 20,000 18,000 Deferred tax asset 25,000 ?