Unilever	Transactions for the Year Ended 31 December 2020
Transaction	Amount (£)
Sales revenue	230,000
Cost of goods sold	150,000
Salaries and wages	32,000
Rent expense	18,000
Depreciation expense	8,000
Utilities expense	10,000
Insurance expense	6,000

Requirements:

1. Prepare an income statement for Unilever for the year ended 31 December 2020.
2. Calculate the gross profit and net profit.
3. Determine the total operating expenses and net profit before tax.