Chris owns and operates a health club called Catawba Fitness. The business is located at 4321 New Cut Road, Spartanburg, SC 29303. The principal business code is 812190 and the EIN is 12-3456789. Chris had the following income and expenses from the health club:

Income		$216,000
Expenses:
	Business insurance	3,500
	Office supplies	3,400
	Payroll	99,000
	Payroll taxes	9,000
	Travel	2,500
	Meals	2,100
	Business gifts	800
	Equipment maintenance	10,700
	Cleaning service	8,800
	Equipment rent	22,500
	Utilities	14,000
	Telephone	2,700
	Rent	32,000
	Advertising	4,000
	Special workout clothes and boxing gloves	750
	Subscription to Biceps Monthly magazine	100
	Online educational seminar on gym safety	800
	Other expenses	1,800

The business uses the cash method of accounting and has no accounts receivable or inventory held for resale.

How to fill in the data in Schedule C

Like Income 216,000 should fill in Line 1 in Schedule C.

How about the other.