Please include all work and formulas :)

The buyer is promoting all $59.00 Spiderman customes at $35.00. Please calculate markdown journalization for the customer and the retailer. customer 59.3 %, retailer 100% customer 68.5%, retailer 40.6% X customer 40.6% retailer 68.5 % 1 customer 40.6%, retailer 48%