Back to StatementsLesson 2 of 5
P&L Constructor
Build Sarah's monthly Profit & Loss statement by categorizing income and expenses correctly.
P&L Formula
Revenue$0
- Cost of Goods Sold (COGS)$0
= Gross Profit$0 (0%)
- Operating Expenses$0
= Net Profit$0 (0%)
Revenue
Cost of Goods Sold
Operating Expenses
Available Items
Bakery Sales
$85,000Total sales from bread, cakes, pastries
Catering Services
$15,000Revenue from special events
Flour & Ingredients
$25,000Cost of raw materials
Packaging Materials
$5,000Boxes, bags, containers
Baker Wages
$20,000Direct labor costs
Shop Rent
$12,000Monthly rent expenses
Utilities
$3,000Electricity, water, gas
Marketing
$2,000Advertising and promotions
Insurance
$1,500Business insurance premiums
Admin Expenses
$2,500Office supplies, accounting