(b) Prepare Comparative Statement of Profit and Loss for the year ended 31 st March, 2021 from the following information :
\begin{tabular}{|l|c|c|}
\hline \multicolumn{1}{|c|}{ Particulars } & 2020-21 \( (₹) \) & 2019-20 \( (₹) \) \\
\hline Revenue from operations & \( 75,00,000 \) & \( 60,00,000 \) \\
Expenses & \( 50,00,000 \) & \( 40,00,000 \) \\
Income Tax@40\% & & \\
\hline
\end{tabular}
