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Javelin Cycling Vacations Ltd. offers cycling tours in Canada and France. Each year a single tour is offered. For 2022, the company is offering a tour of the Continental Divide. Following is an estimate of the revenues and costs for this tour: 1Javelin will incur a cost of 5% of the salaries in severance costs when employeesare terminated 2 promotion costs have already been incurred. 3 Office and equipment insurance is paid in advance of commencement of the toui 4insurance is payable only if the tour is confirmed. SThese expenses are for booking accommodations, arranging meals. and providng communication services during the tour. Required. 1-a. Compute the net operating income (loss) in both cases - when toun is offerid and tour is not offered (Negative amounts should be indicared with e minus sign.)