The answer is:
Insert a spreadsheet with $150,223 in cell B2 and 125, 766 in cell B3. Enter a formula =B2-B3. The formula should be showing in the formula bar.
The net income in this case is calculated by subtracting the revenue to the total expenses.
Net income = 150,223 - 125,766
So we now have to use the subtraction function in a cell like B1 or B4 with the formula =B2 - B3.
The cell will then have the total calculation of 24,457.