What bias, dark and flat frames take back off a raw frame, measured on my Seestar S30 Pro, and how masters can be built from your light frames alone. Whether you need to shoot any, and how, is in the calibration guide.
Subtract what the camera added; divide out what the optics dimmed. The bias and dark masters are subtracted, and the flat, normalized so its average is 1, divides what is left.
Every number measured over Alpaca comes from one Seestar S30 Pro (firmware 8.46, app 3.3.2, Alpaca server 1.2.0-3). This page says what I measured on my unit, not what ZWO's firmware does in general.