Trendy plc
Statement of comprehensive income for the year ended 31 March 2020
Revenue (W1)	4,933,500.00
Cost of sales (W1)	(1,968,720.00)
Gross profit	2,964,780.00
Distribution expenses (W1)	(265,200.00)
Administration expenses (W1)	(592,200.00)
Other operating income (2)	144,000.00
Interest expense (7) + (9)	(41,850.00)
Profit from operating activities	2,209,530.00
Finance costs (7)	(119,400.00)
Profit before tax	2,090,130.00
Taxation (W6)	(130,000.00)
Profit for the year	1,960,130.00
Internally generated goodwill	1,500,000.00
Provision for Legal Fees (4)	(46,295.00)
Provision for Legal dispute (4)	(92,590.00)
Loss due to Flash Flood	(240,000.00)
Loss due to Fraudulent reporting	(225,000.00)
Other items	896,115.00

Working - W1 - Operating expenses
	Revenue	Cost of Sales	Distribution Expenses	Admin expenses
Per Trial Balance	4,933,500	1,855,200	227,700	404,700
Depreciation (1):
- Buildings (1)		113,520
- Motor Vehicle (1)			37,500
- Office Equipment (1)				187,500
Total to Statement of Comprehensive Income	4,933,500	1,968,720	265,200	592,20

Is this correct? Does finance cost to be post in SCI for Trendy Plc?