CAN YOU HELP ME TO ANSWER THIS AGAIN the one with color red line?

The following information was taken from Riddell Ltd's adjusted trial balance as at April 30, 2020: Sales revenue $1,070,300 9,000 21,000 6,200 Interest revenue Utilities expense Insurance expense Cost of goods sold Distribution expenses Administration expenses Depreciation expense Interest expense Income tax expense 396,011 240,989 90,000 64,000 18,200 Dividends declared-Common shares Dividends declared-Preferred shares 57,800 16,300 21,300 Riddell Ltd. Statement of Income For the Year Ended April 30, 2020 Sales Revenue $ 1,070,300 Cost of Goods Sold 396,011 Gross Profit 674.289 Operating Expenses Utilities Expense 21,000 Insurance Expense 6,200 Distribution Expenses 240,989 Administration Expenses 90,000 i Depreciation Expense 64,000 Total Operating Expenses V 422,189 Profit From Operations 252,100 Profit Before Income Tax Interest Revenue -9,000 Interest Expense 18.200 Profit Before Income Tax 243,900 Income Tax Expense 57,800