I need the excel formula for A52 to label it as either Net Income or Net loss

5. . FORMULAS DATA PAGE LAYOUT FILE HOME INSERT % Calibri BE - 11 -A A = % - A . Alignment Number Conditio Formattit Paste BIU. Font Clipboard A52 A $175,500 37 6,000 S4,700 164,800 67,700 97,100 Sales Revenue 38 Less: Sales Discount Sales Returns and Allowances 41 Net Sales 42 Cost of Goods Sold 43 Gross Profit 44 Expenses: 45 Salaries and Wages Expense 46 Rent Expense Depreciation Expense 48 Income from Operations 49 Other Expenses and Losses 50 Loss on Sale of Equipment 51 Interest Expense 25,900 24,000 13,800 33,400 7,700 1,600 $24,100