The document shows an extract of a statement of comprehensive income for 2009 and 2008. It shows that sales increased to Rs. 2,60,000 in 2009 from Rs. 1,83,750 in 2008. While cost of goods sold also increased to Rs. 2,00,000 in 2009 from Rs. 1,50,000 in 2008, profit before tax increased to Rs. 60,000 in 2009 from Rs. 33,750 in 2008. An effect of error correction section then shows a decrease in profit, inventory, income tax and equity.