Answer
Scenario 1: Accounting loss of ${$20,000}$
Scenario 2: Accounting profit of ${$180,000}$
Work Step by Step
In the low-revenue scenario, your accounting profit/loss will be the revenue minus expenses.
So, ${$200,000}$ - ${$150,000}$ - ${$40,000}$ - ${$30,000}$= ${−$20,000}$
So you will suffer an accounting loss of ${$20,000}$.
In the high-revenue scenario, your accounting profit/loss will be the revenue minus expenses.
So, ${$400,000}$ - ${$150,000}$ - ${$40,000}$ - ${$30,000}$ = ${$180,000}$.
So you will have an accounting profit of ${$180,000}$.