The following data relate to the year-end balances for the business of J Holloway. From this data construct the income statement for the year ended 31 December 2015.

£

Sales

100,000

Purchases

68,000

Opening inventory

5,400

Closing inventory

7,250

Carriage inwards

460

Rent

7,000

Insurance

2,100

Wages and salaries

18,500

Heating and lighting

870