Please solve the yellow and orange cells

\begin{tabular}{|l|c|c|c|c|c|} \hline Income Statement & 2019A & 2020A & 2021A & 2022E & 2023E \\ \hline Revenue & 520,218 & 616,196 & 552,548 \\ \hline Cost of Sales & (376,960) & (446,287) & (556,883) & \\ \hline Gross Profit & 143,258 & 169,909 & (4,335) \\ \hline SG\&A and other indirect expenses & (63,661) & (83,894) & (93,151) \\ \hline Operating Profit & 79,597 & 86,015 & \\ \hline \end{tabular} Q3. Use the assumptions described in the table when modeling items that are not computed as totals or subtotals, or that are not computed using information available from the model