Can anyone help me determine how these were caculated, my task is to recreate these in excel using formulas, but I am not sure of the caculations.

E13-34 Preparing a multi-step income statement Clix Photographic Supplies, Inc.'s accounting records include the following for 2018: $12,000 525,000 Income Tax Savings-Loss on Discontinued Operations Net Sales Revenue Operating Expenses (Including Income Tax) 100,000 Loss on Discontinued Operations 30,000 240,000 Prepare Clix's multi-step income statement for the year ending December 31, 2018. Omit earnings per share