The selected financial data for A, B and C companies for the year ended 31-12-2014 are as follows:

Particulars	A	B	C
Variable expenses as a percentage of sales	66.66	75	50
Interest expenses	200	300	1000
Degree of Operating Leverage	51	61	21
Degree of Financial Leverage	31	41	21
Income Tax Rate	0.50	0.50	0.50

Prepare income statements for A, B and C companies

Please show the formulas in excel print screen