Your friend, Vito Guarino (an incredible cook!), plans to open a restaurant when he grad- uates from college. One evening, while extolling the virtues of linguini to you and some of your other friends, he glances down at your accounting textbook, which is open to Ex- hibit 1-2. "What kind of a company is a restaurant?" he asks. "How would a restaurant fit into this exhibit?" Everyone in the room waits with great anticipation for your answer and the rationale behind your answer. What are you going to say?  L o 1