how do you calculate the premium and payoff? please show each equation

Required: Refer to Figure 15:1, which lists the prices of various Microsoft options. Use the data in the figure to calculate the payoff and the profitloss for investments in each of the following December 2019 expiration options on a single share, assuming that the stock price on the expiration date is $138. (Loss amounts should be indicated by a minus sign. Round "Profit/Loss" to 2 decimal places.) \begin{tabular}{|l|c|c|c|} \hline \multicolumn{2}{|c|}{ Microsoft (MSFT) } & \multicolumn{2}{c|}{ Underlying stock price = \$139.69 } \\ \hline Expiration & Strike & Call & Put \\ \hline November 15, 2019 & 135 & 6.78 & 1.89 \\ \hline November 15, 2019 & 140 & 3.60 & 3.70 \\ \hline November 15, 2019 & 145 & 1.50 & 6.65 \\ \hline December 20, 2019 & 135 & 7.93 & 3.28 \\ \hline December 20, 2019 & 140 & 4.88 & 5.30 \\ \hline December 20, 2019 & 145 & 2.71 & 8.10 \\ \hline \end{tabular}