XYZ Ltd. provides the following data for the year ended 31st March 2023:

Particulars	Amount (₹)
Sales	15,00,000
Cost of Goods Sold	9,00,000
Administrative Expenses	1,50,000
Selling Expenses	1,00,000
Financial Expenses	50,000
Income Tax	25,000
Dividend Paid	60,000

1. PREPARE the Income Statement.
2. COMPUTE the net profit for the year.
3. ANALYZE the impact on net profit if sales increase by 10%.
4. EVALUATE the effect of reducing selling expenses by 5%.
5. DISCUSS the implications of the dividend payout on the company's cash flow.