Please add formulas, Thank you in advance

The Vinevard renorted nretax income on its income statement as follows: Included in the income of 2024 was an installment sale of property in the amount of $50,000. However, for tax purposes, Vineyard reported the income in the year cash was collected. Cash collected on the installment sale was $20,000 in 2025 , $25,000 in 2026, and \$5,000 in 2027. 1 Included in the 2026 income was $15,000 interest from investment in municipal governmental bonds. The enacted tax rate for 2024 and 2025 was 40%, but during 2025 , new tax legislation was passed reducing the tax rate to 25% for the years 2026 and beyond