using the information in the attachment, create the Statement of profit or loss and balance sheet including the following entities: Administrative expenses, borrowings, cash and cash equivalents, current tax payables, contributed equity, cost of sales, current assets, current liabilities, depreciation expense, equity, finance expenses, gross profit, income tax expense, inventories, investments, insurance expense, net assets, net profit, non $-$ current assets, non $-$ current liabilities, other revenue, profit before tax, property plant and equipment $($ NET $),$retained earnings, sales, selling expenses, total assets, total current assets, total current liabilities, total equity, total liabilities, total non $-$ current assets, total non $-$ current liabilities, trade payables, trade receivables.