please show work, anything in blue is the answer. i just dont understand how to get to those answers.

Prepare a segmented income statement based on the following ind.wantinu. Based on the profitability of the Consulting Department, the company has decided to close the Consulting Department. Of the total fixed expenses, the following are the costs that won't change for each department (Tax $90,000; Audit $75,000 and Consulting: $30,000, They estimate that if they close the Consulting Department the net income would be 535,000 Are they correct? What will be the impact on earnings, if they discontinue the Consulting Deoartment