sales-expense=netprofit
sales=147000+354000=501000
expense=204000+2ndyear
netrofit=87000
so
50100-(204000+2ndyear)=87000
minus 501000 both sides
-(204000+2nd year)=-414000
multiply both sides by -1
204000+2nd year=414000
minus 204000 both sides
2nd year=210000
answer is A