Create a new Cocoa Touch Class file using File → New. Call it ResultsViewController and make it a subclass of UIViewController.
Select both the ResultsViewController.swift and the CalculatorViewController.swift files and right-click to create a New Group from Selection. Call the new folder Controllers.
Link the Results screen in the Main.storyboard with the new ResultsViewController class.
You should now be able to click on the Automatic button in the Assistant to select the ResultsViewController.swift file to show it on the right side of the split view. (If you only see UIResponder.h when you click on Automatic, you might need to close down Xcode and restart).
Using the graphic below link up the necessary IBOutlets and IBActions according to their prescribed names.
SOLUTION
Check out the solution to this challenge step by cloning the project from the link below:
https://github.com/appbrewery/Tipsy-iOS13-Completed/tree/2275a9711d747de15974339cc0b01ddc414583e0