XYZ Company Income Statement of Year Ended 31 December 2020 Em m Note 1 2 100 Sales Less Cost of Sales: Begging Inventory Purchase 10 40 Ending Inventory 50 -15 35 65 Gross Profit Less Expenses: Depreciation Interest Payable Other Expenses 3 4 12 15 43 5 70 I Loss for the year -5 Additional Information: This is the original income statement for company; however, the company conducted creative accounting to four items in the statement. This resulted in making profit for the year (23 m) instead of losses Required: Identified the four items manipulated by the company and explain their effect on the relevant items in the income statement