Using Accounting Relations $($Medium$)$

Below are financial statements that have been reformulated using the templates in this chapter. Some items are missing; they are indicated by capital letters.

$\backslash$table$[[\backslash$table$[[$Income Statement$],[$Six Months to June $30,2009]]],[$Revenues$,,$A$],[$Operating expenses,,$],[$Cost of sales,$2,453,],[$Research and development expenses,$507,],[$Selling$,$ administrative, and general expenses,$2,423,],[$Other operating expenses, including taxes,$2,929,$B$],[$Operating income after tax,,$850],[$Net financial expenses after tax,,$],[$Interest expense,$153,],[$Interest income,C$,59],[$Comprehensive income,,$791]]$

$\backslash$table$[[$Balance Sheet June $30,2009],[,$ June

$2009,$ December

$2008,,$ June

$2009,$ December

$2008$