This might be helpful, this are the answers on excel but i still don't understand.

Please complete the following income statement, and provide how you get each number. Thank you

\begin{tabular}{|l|r|} \hline Voucher Value: & $40.00 \\ \hline Voucher Price: & $20.00 \\ \hline Revenue Share Terms: & 50% \\ \hline Average transaction for vouchers redeemed & $50.00 \\ \hline COGS & 50% \\ \hline Variable cost: i.e., refunds, & 2.9% \\ \hline Refunds & 6% \\ \hline Fixed Cost & 2% \\ \hline Number of vouchers offered & 10000 \\ \hline Number of Vouchers sold & 9000 \\ \hline Number of Vouchers redeemed: & 80% \\ \hline \hline \end{tabular} \begin{tabular}{|l|r|} \hline Voucher Value: & $40.00 \\ \hline Voucher Price: & $20.00 \\ \hline Revenue Share Terms: & 50% \\ \hline Average transaction for vouchers redeemed & $50.00 \\ \hline COGS & 50% \\ \hline Variable cost: i.e., refunds, & 2.9% \\ \hline Refunds & 6% \\ \hline Fixed Cost & 2% \\ \hline Number of vouchers offered & 10000 \\ \hline Number of Vouchers sold & 9000 \\ \hline Number of Vouchers redeemed: & 80% \\ \hline \hline \end{tabular}