Assume this is the first year of operations for the company. Using the following information calculate net profit before tax. can u help me calc net profit before tax where credit sales are $300$k$,$ cash sales are $100$k$,$ cash received from accounts receivable are $160$k$,$ cost of goods sold are $70$k$,$ cash purchases of inventory are $90$k$,$ operating expenses paid are $80$k$,$ operating expense incurred during the year but owing at year end are $30$k$.$

is there a formula for calculating net profit before tax? im confuse about where the $160$k and $90$k go