Can you help me understand how to get the 75,000 (check the 1st pic). In the table in 2nd pic, what's the formula to get the profit and loss distribution. Please explain and help me understand this one. Thank you so much.

Intermediate Financial Management (MindTap Course List)
13th Edition
ISBN:9781337395083
Author:Eugene F. Brigham, Phillip R. Daves
Publisher:Eugene F. Brigham, Phillip R. Daves
Chapter6: Accounting For Financial Management
Section: Chapter Questions
Problem 3P
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Can you help me understand how to get the 75,000 (check the 1st pic). In the table in 2nd pic, what's the formula to get the profit and loss distribution. Please explain and help me understand this one. Thank you so much.
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