Please make income statement with explanation.

Sr No Details Amount $ 1 Billboard expenses 2 Free sampling expenses 3 office staff salary 4 Cost accountant salary 5 Depreciation expenses (65% factory & 35% office) 6 Tool expenses 7 Equipment 8 Other manufacturing costs 9 Material used in production 10 Electricity bill expenses (80% factory & 20% Office) 11 Credit sale to customers 12 office cash expenses 13 Cash in hand 420,000 140,000 870.000 2,400,000 870,000 40,000 800,000 471,000 354.200 1,800,000 7,584,000 50,000 1,854,210 9.152.480 351.400 680,000 2,154,000 8.475,960 870,600 1,198,000 7.480.000 240,500 14 Cash at bank 15 Wages paid to labor 16 factory supervisor salary 17 Marketing manager's salary 18 Cash based sales 19 Profit received on an investment made in real estate 20 Dividend received 21 Loan received from MCB @15% per annum 22 Sales return 23 Income tax percentage 24 Building rent (70% office & 30% Factory) 35 % 2,500,000