$($b$)$ Prepare Income Statement for Year ended $31$st Dec $2023$ from the below information as per schedule III of companies Act $2013.$

Revenue from operation

Purchase of Raw material

Opening Raw material

Closing of raw material

Interest Income

Depreciation

Selling expenses

Retirement benefit expense

Salary expense

Office equipment $($life less than $1$ year$)$

Interest expense

Tax Expenses

Extra ordinary Expenses

Rs $8,00,000$

Rs $3,60,000$

Rs $2,00,000$

Rs $60,000$

Rs $30,000$

Rs $25,000$

Rs $4,000$

Rs $50,000$

Rs $60,000$

Rs $4,000$

Rs $7,000$

Rs $6000$

Rs $20,000$