The following income statement and selected balance sheet accounts information was extracted from the record of Decent Trading Company for the year ended 30 June, 2020. Income Statement for the year ended 30 June, 2020. Sales revenues Less Cost of Goods Sold Gross Income Less operating expenses Operating income Other items Interest income Dividend income Gain on sale of marketable securities Interest expenses Net income before tax Income tax Net income after tax Rs. 22,000 Rs. 18,000 Rs. 40,000 (Rs. 6,000) Rs. 1,540,000 Rs. 1,210,000 Rs. 330,000 Rs. 112,000 Rs. 218,000 Rs. 74,000 Rs. 292,000 Rs. 87,600 Rs. 204,400