I am not able to attach the JPG files. Please advise. I see error - Image source URL is missing.

Below if the question first para and I can send rest via email or if you can advise how to upload image.

Pittman Company is a small but growing manufacturer of telecommunications equipment. The company has no sales force of its own; rather, it relies completely on independent sales agents to market its products. These agents are paid a sales commission of 17% for all items sold.

Barbara Cheney, Pittmans controller, has just prepared the companys budgeted income statement for next year. The statement follows: