Creating Profit & Loss report using formulas sample pg 67

81 	SECRETARIAL FEE						400.00
82	TELEPHONE							2,359.33
83	TOILETERIES							93.80
84 	TRAINING							1,044.00
85	TRANSPORTATION						6,312.15
86	TRAVELLING							4,594.59
87 	UPKEEP OF FORKLIFT					2,874.00
88	UPKEEP OF MOTOR VEHICLE				17,193.00
89	UPKEEP OF OFFICE EQUIPMENT			2,730.00
90	WATER-WORKER						512.80
91
92	TOTAL ADMIN EXPENSES				576,481.51
93
94	OPERATING PROFIT/ (LOSS)			(6,092,230.07)
95
96	ADD: OTHER INCOME(EXPENSE)

97	DIVIDEND RECEIVED					0.00
98	GAIN/(LOSS) FROM IMPORT				0.00
99 	GAIN (LOSS) FROM EXPORT				(5,706.69)
100	INTEREST RECEIVED-FIXED DEPOSITS	0.00
101	INTEREST RECEIVED-STAFF LOAN		(4.00)
102	INSURANCE CLAIM						(2,303.60)
103	PROFIT ON SALE OF FIXED ASSET		0.00
104	SALE OF WASTAGE						(98,577.50)
105	SALE TO SUBSIDIARY A				(850,668.00)
106	SLOT CARD REPLACEMENT				(15.00)
107
108	NET OTHER INCOME (EXPENSE)			(957,274.79)
109
110	CURRENT YEAR PROFIT/ (LOSS)			(7,049,504.66)
111	COMPANY TAX-CURRENT YEAR			0.00
112	COMPANY TAX-PRIOR YEAR				4,637.08
113	UNAPPROPRIATED PROFIT CIF			(11,960,539.28)
114	PROPOSED DIVIDEND					0.00
115
116	UNAPPROPRIATED PROFIT/ (LOSS) C/F	(19,005,407.06)
117