I am confused on using the second bullet point. Is it simply the same math as the first? Just taking 75% of the revenue versus 25%?

Company X Business Overview Each month, 250 companies post jobs on Company X's publisher network (Techcrunch for example) at an average of $150 per post. When companies post on the publisher sites, the publishers keep 75% of that revenue (COGS) and Company X keeps 25% (revenue). Each month, 50 companies post on Company X's website at an average of $350 per post. These jobs are distributed to all the publishers. Company X keeps 75% of the revenue and pays out the partner 25% (COGS). Company X's overhead is $3,500 per month Questions: 1. Create a simple monthly and annual income statement for Company X's business in Microsoft Excel or other spreadsheet software. 2. Do you think Company X would be a good company to acquire? What, if any, other information would you want to make an informed decision