In the end of period spreadsheet/worksheet for the current year, the Debit total is $436,700 and the credit total is $523,550. What is the amount of net loss or net income in preparing the income statement from the end-of-period spreadsheet?

Credits are revenues, and debits are expenses. And net income is revenues less expenses. Does that help?

How do you do an end of the period spreadsheet

See attached Excel 97-2003 format for a sample of a completed worksheet.