LINYUE'S stupid mistakes for not getting the correct answer for:

Profit & Loss statement:
- Added other operating revenue with operating expenses, resulting the former to be SUBSTRACTED from the gross profit instead of ADDING it.

Balance Sheet:
- Forgot to add the item [CLOSING] STOCK (AKA INVENTORY) to current assets.
- Did not substract accumulated depreciation costs for fixed assets to obtain net book value.

piss off.