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[null,"Income Statement"]
[]
[null,"Time Period"]
[null,"Financial Statements in U.S. Dollars"]
[null,"Revenue"]
[null,"Gross Sales"]
[null,"Less: Sales Returns and Allowances"]
[null,"    Net Sales",null,null,{"$f":"IF(OR(D6<>0,D7<>0),SUM(D6-D7),0)","v":0}]
[]
[null,"Cost of Goods Sold"]
[null,"Beginning Inventory"]
[null,"Add:                 Purchases"]
[null,"Freight-in"]
[null,"Direct Labor"]
[null,"Indirect Expenses"]
[null,"Inventory Available",null,{"$f":"IF(SUM(D11:D15),SUM(D11:D15),0)","v":0}]
[null,"Less: Ending Inventory"]
[null,"    Cost of Goods Sold",null,null,{"$f":"IF(OR(Inventory_Avail,D17),Inventory_Avail-D17,0)","v":0}]
[]
[null,"    Gross Profit (Loss)",null,null,{"$f":"IF(OR(Net_Sales,COGS),Net_Sales-COGS,0)","v":0}]
[]
[null,"Expenses"]
[null,"Advertising"]
[null,"Amortization"]
[null,"Bad Debts"]
[null,"Bank Charges"]
[null,"Charitable Contributions"]
[null,"Commissions"]
[null,"Contract Labor"]
[null,"Depreciation"]
[null,"Dues and Subscriptions"]
[null,"Employee Benefit Programs"]
[null,"Insurance "]
[null,"Interest"]
[null,"Legal and Professional Fees"]
[null,"Licenses and Fees"]
[null,"Miscellaneous"]
[null,"Office Expense"]
[null,"Payroll Taxes"]
[null,"Postage"]
[null,"Rent"]
[null,"Repairs and Maintenance"]
[null,"Supplies"]
[null,"Telephone"]
[null,"Travel"]
[null,"Utilities"]
[null,"Vehicle Expenses"]
[null,"Wages"]
[null,"    Total Expenses",null,null,{"$f":"IF(SUM(D23:D48),SUM(D23:D48),0)","v":0}]
[]
[null,"    Net Operating Income",null,null,{"$f":"IF(OR(Gross_Profit,Total_Expenses),Gross_Profit-Total_Expenses,0)","v":0}]
[]
[null,"Other Income"]
[null,"Gain (Loss) on Sale of Assets"]
[null,"Interest Income"]
[null,"    Total Other Income",null,null,{"$f":"IF(OR(D54<>0,D55<>0),D54+D55,0)","v":0}]
[]
[null,"    Net Income (Loss)",null,null,{"$f":"IF(OR(Op_Income,Other_Income),Op_Income+Other_Income,0)","v":0}]

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