What is the correct formula needed to compute the correct answers in this excel spreadsheet.

I need help finding the right excel formula to use?

I need a formula for cell d20-g20.

In a February 15, 2019 Press Release, Choice Hotels announced the company's 2018 fourth quarter and full year results. Using the data from this press release, create a 2019 budget http://media.choicehotels.com/2019-02-15-Choice-Hotels-International-Exceeds-Top-End-Of-Full-Year-Guidance-For-EPS-And-Reports-Largest-Domestic-Pipeline-In-Companys-Histo To complete the budget, use the following information: Revenues are expected to grow at a rate of 2.5% according to the full-year outlook. Given the expected growth and recent investments, expenses are expected to increase by 1%. Income taxes are expected to be 22% To complete the forecast, use the following information: The low-range forecast is expected to be 2% The mid-range forecast is expected to be 2.5% The high-range forecast is expected to be 3% Forecast Forecast Forecast Budget Low Midpoint High Consolidated Statements of Income - USD ($) Dec. 31, 2018 Dec. 31, 2019 Dec. 31, 2019 Dec. 31, 2019 Dec. 31, 2019 REVENUES: Royalty fees 376,676,000 Initial franchise and relicensing fees 26,072,000 Procurement services 52,088,000 Marketing and reservation system 543,677,000 Other 42,791,000 Total revenues 1,041,304,000 OPERATING EXPENSES: Selling, general and administrative 170,027,000 $ 188,993,632.13 $ 191,396,093.56 $ 193,798,554.98 Depreciation and amortization 14,330,000 $ 15,928,521.64 16,400,000.00 $ 16,810,000.00 Marketing and reservation system $ 534,266,000 $ 593,863,750.26 601,412,865.73 608,961,981.20 Total operating expenses 718,623,000 798,785,904.03 808,939,962.13 819,094,020.23 Impairment of goodwill $ (4,289,000) $ (4,767,440.98) $ (4,828,044.05) $ 4,888,647.11) Gain on sale of assets, net 82,000 91,147.16 $ 92,305.81 S 93,464.46 Operating income 318,474,000 $ 354,000,000.00 $ 358,500,000.00 $ 363,000,000.00