Could someone please help and answer all the highlighted cells of the following?

CAPTAIN JET INC INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2014 Sales Revenue Less: Sales Return Net Sales Cost of Goods Sold Gross Profit Utilities Expenses Salary and Wages Expenses Rent Expenses Depreciation Expenses Interest Expenses Supplies Expenses Bad Debt Expenses Total Operating Expenses Earnings before Income Taxes Income Tax Expenses Earnings after Income Taxes 123,500 123,100 85,316 (400) 37,784 12,152 45,500 2,500 14,250 6,300 400 1,300 82,402 2,914 250 2,664