From the information below and using the template provided, complete the Profit and Loss Statement for 2018 and 2019. Year Income Passenger Tickets Onboard and other revenues Total Revenue Expenses Commission, transport and other related expenses Onboard and other related expenses Fuel expenses Crew payroll and related expenses Food expenses Other operating expenses Selling, general and administrative expenses Depreciation and amortisation Total Operating Expenses Operating Profit Interest income Interest expenses Foreign exchange (loss)/gain on non-operating items Other financial items Total non-operating expenses Profit before tax Income taxes Net Profit 2019 $ 20,614,320 $ 6,896,860 -$ 2018 -$ 4,100,700 -$ 4,215,810 -$ 1,870,980 -$ 1,870,980 -$ 1,961,630 -$ 1,601,210 -$ 3,519,690 -$ 1,233,370 -$ 2,917,620 -$ 961,630 -$2,389,550 -$ 2,915,030 -$ 3,207,170 -$ 3,091,380 -$ 2,528,710 -$ 1,937,280 $ 16,961,530 $ 5,687,040 $ 34,250 25,960 -$ 1,269,490 -$ 1,063,890 -S -$ 29,190 166,910 $ 110,800 6,210 $ 54,840 $ 173,040