I am having a little bit of difficulty trying to solve for this solution for both parts (A) and (B), I have come to the answer but I have no idea how I got there. Thank you so much!

(LO3 2-29) Breakeven analysis, target profit Happy Airlines (HA) is considering offering flights between Buffalo, New York. and Seawell, Barbados. The accounting group at HA has estimated the aver- age fuel and other flight-related costs on each one-way flight will be $45,000. These costs do not vary with respect to the number of passengers. The aircraft capacity is 140 passengers. If the aircraft is full, the estimated revenue for a one-way flight will be $50,000. Required (a) What is the load factor (the ratio of seats occupied divided by seats available) required for HA to break even on each one-way flight? (b) Assume that the annual fixed costs related to operating this route total $1 million. Assuming an average load factor of 95%, how many round-trip flights must be operated each year for HA to cover these fixed costs and earn a pretax profit of $250,000 on this route