The details of income and expenses of SDTV Limited for the year 2017 is given below:

You are required to prepare the statement of profit and loss for the company using suitable heads for income and expenses. Also, indicate the cash operating profit, operating profit and pre­tax profit separately.

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Particulars Advertising revenue Equipment hire revenue Interest on fixed deposits Rental income Production expenses Salary, wages and other benefits Rent expenses Provision for doubtful debts Other expenses Depreciation on equipments Amortization of software licenses Interest on bank loans Other finance charges Current tax on income Deferred tax (in Crore) 173.25 17.26 8.48 1.32 54.63 38.03 11.89 3.34 17.22 5.53 6.73 14.34 0.33 10.14 3.87