What is a Profit and loss account in finance?
A profit and loss account shows the money a business has earned from selling goods and
services, less the money spent on goods, services and overheads.
Below is an instruction that describes a task, paired with an input that provides further context. Write a response that appropriately completes the request.
### Instruction: What is a Profit and loss account in finance?
### Input: 
### Response: A profit and loss account shows the money a business has earned from selling goods and
services, less the money spent on goods, services and overheads.