What formula calculates the net profit in the Profit Summary section?

To calculate net profit, you typically need to determine the difference between total revenue and total expenses. In the context of the formula provided, the use of the subtraction operation is essential. When you subtract total costs (expenses) from total revenues, the result gives you the net profit, which reflects what remains after all costs have been deducted.

Thus, the formula that correctly represents this calculation is one that involves subtraction. In this case, using the formula that takes the value in cell C35 (representing total revenue) and subtracts the value in cell C36 (representing total expenses) will yield the correct net profit amount. This effectively shows how much profit is left after accounting for all operational costs.

The other formulas listed involve addition, division, and multiplication, which do not apply to the calculation of net profit as they do not align with the basic financial principle of subtracting expenses from revenue.