In which: profit and loss

Today PP went out to do Deliveroo and got a £3 job to deliver some KFC.
He then went over his handlebars holding his phone (instead of it being in the £30 holder I’d paid for) and he smashed it to pieces.
It’ll cost me £87 to buy him out of his contract and will have to get him a new phone.
That £3 has cost a lot.