Can you help me with this and explain it too please , thank you so much!!!

Exercise 5-10 (Part Level Submission) Income statement information is presented here for two companies: v (a) Calculate the missing amounts. Swifty Ltd. Blue Spruce Lte Sales $99,400 Sales returns and allowances 5,200 89,200 Net sales 101,600 Cost of goods sold 58,200 Gross profit 39,500 19,600 Operating expenses Income from operations 17,800 Other revenues 710 Other expenses 2,200 Income before income tax Income tax expense 2,200 Net income 14,000