Required:

1) How to get the corresponding note in statement of income? What should be indicated in the note column?

Gross profit Less: Operating expenses For the period ended Net sales revenue Less: Cost of goods sold / Cost of sales / Cost of service X2 ABC Company Statement of Income Marketing & distribution General & administrative Other expenses Total operating expenses Profit (Loss) from operations Add: Other income Earnings (Losses) before interests & taxes Add / Less: Net interest income / expense Earnings (Losses) before taxes X12=X10+-X11 Less: Income tax expense Net profit/ (Net loss) Note X X X X X X X PX1 X3=X1-X2 X4 X5 X6 X7-X4+X5+X6 X8=X3-X7 X9 X10=X8+X9 X11 X13 P X14=X12-X13