Please help with the Year 1 Income statement and it's formulas. Thank you so much!

\begin{tabular}{|r|l|r|} \hline \multicolumn{1}{|l|}{} & \multicolumn{1}{c}{ Andover Income Statement } \\ \hline 2 & \multicolumn{1}{|c|}{ for Year ended December 31, Year 0 } \\ \hline 3 & & \\ \hline 4 & Revenues & \\ \hline 5 & Sales Revenue & $190,500 \\ \hline 6 & Expenses & \\ \hline 7 & Cost of Goods Sold & (110,500) \\ \hline 8 & R \& D Expense & (10,000) \\ \hline 9 & Sales Commissions & (2,000) \\ \hline 10 & Marketing Expense & (5,000) \\ \hline 11 & Insurance Expense & (6,000) \\ \hline 12 & Other Operating Expenses & (27,500) \\ \hline 13 & Income from Operations & $29,500 \\ \hline 14 & Interest Income & 300 \\ \hline 15 & Income before Taxes & 3000 \\ \hline 16 & Income Tax Expense & 20,500 \\ \hline 17 & Net Income & \\ \hline \end{tabular} Andover Income Statement For the year cnded Docember 314 Year 1 Cells highlighted in blue must include formulas and may not be hard coded. Assume these notes represent non-interest-bearing loans from owners, due in 5 years. \begin{tabular}{|r|l|r|} \hline \multicolumn{1}{|l|}{} & \multicolumn{1}{c}{ Andover Income Statement } \\ \hline 2 & \multicolumn{1}{|c|}{ for Year ended December 31, Year 0 } \\ \hline 3 & & \\ \hline 4 & Revenues & \\ \hline 5 & Sales Revenue & $190,500 \\ \hline 6 & Expenses & \\ \hline 7 & Cost of Goods Sold & (110,500) \\ \hline 8 & R \& D Expense & (10,000) \\ \hline 9 & Sales Commissions & (2,000) \\ \hline 10 & Marketing Expense & (5,000) \\ \hline 11 & Insurance Expense & (6,000) \\ \hline 12 & Other Operating Expenses & (27,500) \\ \hline 13 & Income from Operations & $29,500 \\ \hline 14 & Interest Income & 300 \\ \hline 15 & Income before Taxes & 3000 \\ \hline 16 & Income Tax Expense & 20,500 \\ \hline 17 & Net Income & \\ \hline \end{tabular} Andover Income Statement For the year cnded Docember 314 Year 1 Cells highlighted in blue must include formulas and may not be hard coded. Assume these notes represent non-interest-bearing loans from owners, due in 5 years