How did you calculate these numbers?

 

Income Statement For the Year Ending December 31, Year 2 Sales revenue Cost of goods sold Gross profit Operating Expenses Salaries expense Operating expenses Uncollectible accounts expense Operating income NonOperating Items Interest revenue Net income $ 69,000 62,000 8,100 $ 320,000 (148,000) 172,000 A 139.100 32,900 5,400 S 38,300