Under which major head will you show the following items in the Statement of Profit and Loss of a company ?
(1) Rent received,
(2) Revenue from project consultancy,
(3) Revenue from operations : Return,
(4) Trade expenses,
(5) Leave encasement expenses,
(6) Refund of income tax,
(7) Transfer fees,
(8) Loss on sale of investment,
(9) Sale of scrap,
(10) Stores and spares parts used,
(11) Salary and wages,
(12) Manufacturing expenses,
(13) Telephone and internet expenses,
(14) Share issue expenses written off,
(15) Lease rent
