1. Create an Income Statement by location and in total for both budget and actual data (row format) for both 2017 and 2018.

Act/Bud Month Year Location Utilities Actual January 2017 North 4,926 Actual February 2017 North 4,280 Actual March 2017 North 4,100 Actual April 2017 North 4,303 Actual May 2017 North 4,409 Actual June 2017 North 3,034 Actual July 2017 North 4,637 Actual August 2017 North 3,550 Actual September 2017 North 4,328 Actual October 2017 North 4,475 Actual November 2017 North 3,519 Actual December 2017 North 4,743 Actual January 2018 North 3,902 Actual February 2018 North 4,949 Actual March 2018 North 4,344 Actual April 2018 North 4,687 Actual May 2018 North 3,493 Actual June 2018 North 4,701 Actual July 2018 North 3,974 Actual August 2018 North 4,287 Actual September 2018 North 3,285 Actual October 2018 North 3,672 Actual November 2018 North 3,991 Actual December 2018 North 3,659 Budget January 2018 North 5,792 Budget February 2018 North 5,988 Budget March 2018 North 5,862 Freight 3,042 4,020 4,047 3,049 3,309 3,398 4,765 4,237 4,556 4,147 4,329 3,605 3,724 3,255 2,885 2,766 4,784 3,593 3,603 4,901 3,840 3,357 3,024 4,729 4,470 4,753 3,249 Phone & Internet Packaging Bank and Moneris Marketing Other Exp Total Expenses Op Income Interest Exp Net Income 701 1,106 1,694 3,861 4,235 50,157 6,883 3,722 3,161 768 1,340 1,559 4,086 3,898 48,042 3,124 4,316 -1,192 633 2,207 3,277 4,867 3,277 61,728 10,700 3,814 6,886 680 1,109 2,628 3,941 4,381 55,165 4,735 3,650 1,085 770 1,986 2,803 3,518 5,606 55,291 5,054 3,544 1,510 794 1,236 4,585 3,104 3,668 55,570 5,243 3,561 1,682 747 1,702 2,943 4,750 2,943 58,830 5,234 3,985 1,249 735 1,695 2,300 3,710 6,900 62,061 10,572 3,988 6,584 746 2,485 5,969 4,883 7,163 71,579 6,386 3,552 2,834 793 1,659 2,322 3,199 6,966 59,885 14,755 4,443 10,312 689 1,732 3,525 3,885 7,050 70,166 4,045 3,580 465 668 2,294 3,892 4,840 3,892 61,817 2,708 4,336 -1,628 728 1,862 3,574 4,085 4,467 53,825 4,486 3,518 968 785 1,628 2,757 4,031 2,757 54,714 4,646 4,307 339 604 2,019 4,711 4,872 4,711 56,207 9,177 4,252 4,925 655 1,107 2,392 4,143 2,392 47,682 4,389 3,650 739 626 1,993 3,447 4,368 5,745 63,616 11,425 4,137 7,288 721 2,156 5,172 4,665 5,172 67,121 390 3,824 -3,434 634 1,287 3,943 3,175 3,154 50,508 2,616 4,290 -1,674 794 1,885 3,358 3,381 4,477 62,695 11,527 4,296 7,231 701 1,746 3,790 3,645 2,843 52,239 7,608 3,633 3,975 611 1,399 3,990 3,431 3,192 52,555 -720 4,119 -4,839 716 1,925 1,796 4,261 5,389 53,787 8,532 3,584 4,948 771 2,365 3,776 3,282 2,832 58,699 1,910 3,569 -1,659 594 1,376 3,301 3,168 4,402 61,126 14,528 3,704 10,824 535 2,376 4,520 3,251 4,520 67,401 5,987 3,054 2,933 540 2,358 3,495 4,717 61,917 19,906 3,173 16,733 1,444 o A B B C D N Act/Bud Month Year Location Utilities Budget March 2018 North 5,862 Budget April 2018 North 5,477 Budget May 2018 North 5,332 Budget June 2018 North 4,285 Budget July 2018 North 5,242 Budget August 2018 North 5,634 Budget September 2018 North 4,127 Budget October 2018 North 5,129 Budget November 2018 North 4,163 Budget December 2018 North 4,596 Actual January 2018 South 3,341 Actual February 2018 South 4,091 Actual March 2018 South 4,680 Actual April 2018 South 4,679 Actual May 2018 South 4,033 Actual June 2018 South 4,404 Actual July 2018 South 4,237 Actual August 2018 South 3,125 Actual September 2018 South 4,183 Actual October 2018 South 3,749 Actual November 2018 South 4,806 Actual December 2018 South 4,653 Budget January 2018 South 4,000 Budget February 2018 South 4,000 Budget March 2018 South 4,000 Budget April 2018 South 4,000 Budget May 2018 South 4,000 Freight 3,249 2,405 2,465 4,824 3,018 3,565 4,100 3,822 3,692 2,430 2,556 4,009 3,371 4,050 3,457 5,397 3,985 3,413 3,330 4,850 3,209 4,001 2,200 2,200 2,200 2,200 2,200 P Q R S T U V W Phone & Internet Packaging Bank and Moneris Marketing Other Exp Total Expenses Op Income Interest Exp Net Income 540 1,444 2,358 3,495 4,717 61,917 19,906 3,173 16,733 544 1,604 1,604 3,075 4,009 49,909 3,547 4,986 -1,439 528 1,232 2,391 3,311 3,188 51,149 3,901 4,919 -1,018 586 2,010 3,406 3,241 4,541 65,675 7,638 3,678 3,960 540 1,372 1,793 3,622 2,689 49,228 12,971 4,436 8,535 522 1,426 5,764 3,653 3,458 62,678 16,943 3,844 13,099 578 1,491 2,105 3,595 4,210 59,926 8,045 3,269 4,776 584 2,085 2,042 3,530 3,064 57,393 9,985 4,288 5,697 551 1,108 3,222 3,755 3,222 58,286 12,204 3,728 8,476 502 911 4,603 3,370 3,682 53,772 7,916 3,163 4,753 716 1,789 1,583 4,625 2,374 47,876 5,708 3,778 1,930 697 1,234 4,229 4,765 3,384 52,474 1,276 3,566 -2,290 724 1,967 1,776 4,495 5,329 56,024 4,695 4,202 493 703 1,447 2,425 3,854 4,850 54,740 -2,833 3,531 -6,364 745 1,330 4,299 4,705 2,579 53,432 5,957 4,358 1,599 778 2,313 2,093 3,714 6,278 66,168 -87 3,971 -4,058 675 2,536 4,534 3,034 4,534 61,789 15,342 4,299 11,043 649 1,862 4,905 3,893 4,905 55,992 11,073 4,300 6,773 615 1,110 2,551 3,559 5,103 52,610 4,686 3,906 780 637 2,263 3,072 3,752 3,072 59,354 10,704 3,516 7,188 652 1,926 4,969 4,376 5,963 60,210 7,082 3,936 3,146 633 1,818 4,319 3,642 5,399 65,436 6,166 4,082 2,084 750 1,238 2,250 4,000 1,535 41,722 12,278 4,800 7,478 750 1,238 2,250 4,000 1,535 41,722 12,278 4,800 7,478 750 1,238 2,250 4,000 1,535 41,722 12,278 4,800 7,478 750 1,238 2,250 4,000 1,535 41,722 12,278 4,800 7,478 750 1,238 2,250 4,000 1,535 41,722 12,278 4,800 7,478 Act/Bud Month Year Location Utilities Budget November 2018 North 4,163 Budget December 2018 North 4,596 Actual January 2018 South 3,341 Actual February 2018 South 4,091 Actual March 2018 South 4,680 Actual April 2018 South 4,679 Actual May 2018 South 4,033 Actual June 2018 South 4,404 Actual July 2018 South 4,237 Actual August 2018 South 3,125 Actual September 2018 South 4,183 Actual October 2018 South 3,749 Actual November 2018 South 4,806 Actual December 2018 South 4,653 Budget January 2018 South 4,000 Budget February 2018 South 4,000 Budget March 2018 South 4,000 Budget April 2018 South 4,000 Budget May 2018 South 4,000 Budget June 2018 South 4,000 Budget July 2018 South 4,000 Budget August 2018 South 4,000 Budget September 2018 South 4,000 Budget October 2018 South 4,000 Budget November 2018 South 4,000 Budget December 2018 South 4,000 Freight Phone & Internet Packaging Bank and Moneris Marketing Other Exp Total Expenses Op Income 3,692 551 1,108 3,222 3,755 3,222 58,286 12,204 2,430 502 911 4,603 3,370 3,682 53,772 7,916 2,556 716 1,789 1,583 4,625 2,374 47,876 5,708 4,009 697 1,234 4,229 4,765 3,384 52,474 1,276 3,371 724 1,967 1,776 4,495 5,329 56,024 4,695 4,050 703 1,447 2,425 3,854 4,850 54,740 -2,833 3,457 745 1,330 4,299 4,705 2,579 53,432 5,957 5,397 778 2,313 2,093 3,714 6,278 66,168 -87 3,985 675 2,536 4,534 3,034 4,534 61,789 15,342 3,413 649 1,862 4,905 3,893 4,905 55,992 11,073 3,330 615 1,110 2,551 3,559 5,103 52,610 4,686 4,850 637 2,263 3,072 3,752 3,072 59,354 10,704 3,209 652 1,926 4,969 4,376 5,963 60,210 7,082 4,001 633 1,818 4,319 3,642 5,399 65,436 6,166 2,200 750 1,238 2,250 4,000 1,535 41,722 12,278 2,200 750 1,238 2,250 4,000 1,535 41,722 12,278 2,200 750 1,238 2,250 4,000 1,535 41,722 12,278 2,200 750 1,238 2,250 4,000 1,535 41,722 12,278 2,200 750 1,238 2,250 4,000 1,535 41,722 12,278 2,200 750 1,225 2,250 4,000 1,519 41,694 11,306 2,200 750 1,225 2,250 4,000 1,519 41,694 11,306 2,200 750 1,225 2,250 4,000 1,519 41,694 11,306 2,200 750 1,225 2,250 4,000 1,519 41,694 11,306 2,200 750 1,225 2,250 4,000 1,519 41,694 11,306 2,200 750 1,225 2,250 4,000 1,519 41,694 11,306 2,200 750 1,225 2,250 4,000 1,519 41,694 11,306 Interest Exp Net Income 3,728 8,476 3,163 4,753 3,778 1,930 3,566 -2,290 4,202 493 3,531 -6,364 4,358 1,599 3,971 -4,058 4,299 11,043 4,300 6,773 3,906 780 3,516 7,188 3,936 3,146 4,082 2,084 4,800 7,478 4,800 7,478 4,800 7,478 4,800 7,478 4,800 7,478 4,800 6,506 4,800 6,506 4,800 6,506 4,800 6,506 4,800 6,506 4,800 6,506 4,800 6,506 Act/Bud Month Year Location Utilities Actual January 2017 North 4,926 Actual February 2017 North 4,280 Actual March 2017 North 4,100 Actual April 2017 North 4,303 Actual May 2017 North 4,409 Actual June 2017 North 3,034 Actual July 2017 North 4,637 Actual August 2017 North 3,550 Actual September 2017 North 4,328 Actual October 2017 North 4,475 Actual November 2017 North 3,519 Actual December 2017 North 4,743 Actual January 2018 North 3,902 Actual February 2018 North 4,949 Actual March 2018 North 4,344 Actual April 2018 North 4,687 Actual May 2018 North 3,493 Actual June 2018 North 4,701 Actual July 2018 North 3,974 Actual August 2018 North 4,287 Actual September 2018 North 3,285 Actual October 2018 North 3,672 Actual November 2018 North 3,991 Actual December 2018 North 3,659 Budget January 2018 North 5,792 Budget February 2018 North 5,988 Budget March 2018 North 5,862 Freight 3,042 4,020 4,047 3,049 3,309 3,398 4,765 4,237 4,556 4,147 4,329 3,605 3,724 3,255 2,885 2,766 4,784 3,593 3,603 4,901 3,840 3,357 3,024 4,729 4,470 4,753 3,249 Phone & Internet Packaging Bank and Moneris Marketing Other Exp Total Expenses Op Income Interest Exp Net Income 701 1,106 1,694 3,861 4,235 50,157 6,883 3,722 3,161 768 1,340 1,559 4,086 3,898 48,042 3,124 4,316 -1,192 633 2,207 3,277 4,867 3,277 61,728 10,700 3,814 6,886 680 1,109 2,628 3,941 4,381 55,165 4,735 3,650 1,085 770 1,986 2,803 3,518 5,606 55,291 5,054 3,544 1,510 794 1,236 4,585 3,104 3,668 55,570 5,243 3,561 1,682 747 1,702 2,943 4,750 2,943 58,830 5,234 3,985 1,249 735 1,695 2,300 3,710 6,900 62,061 10,572 3,988 6,584 746 2,485 5,969 4,883 7,163 71,579 6,386 3,552 2,834 793 1,659 2,322 3,199 6,966 59,885 14,755 4,443 10,312 689 1,732 3,525 3,885 7,050 70,166 4,045 3,580 465 668 2,294 3,892 4,840 3,892 61,817 2,708 4,336 -1,628 728 1,862 3,574 4,085 4,467 53,825 4,486 3,518 968 785 1,628 2,757 4,031 2,757 54,714 4,646 4,307 339 604 2,019 4,711 4,872 4,711 56,207 9,177 4,252 4,925 655 1,107 2,392 4,143 2,392 47,682 4,389 3,650 739 626 1,993 3,447 4,368 5,745 63,616 11,425 4,137 7,288 721 2,156 5,172 4,665 5,172 67,121 390 3,824 -3,434 634 1,287 3,943 3,175 3,154 50,508 2,616 4,290 -1,674 794 1,885 3,358 3,381 4,477 62,695 11,527 4,296 7,231 701 1,746 3,790 3,645 2,843 52,239 7,608 3,633 3,975 611 1,399 3,990 3,431 3,192 52,555 -720 4,119 -4,839 716 1,925 1,796 4,261 5,389 53,787 8,532 3,584 4,948 771 2,365 3,776 3,282 2,832 58,699 1,910 3,569 -1,659 594 1,376 3,301 3,168 4,402 61,126 14,528 3,704 10,824 535 2,376 4,520 3,251 4,520 67,401 5,987 3,054 2,933 540 2,358 3,495 4,717 61,917 19,906 3,173 16,733 1,444 o A B B C D N Act/Bud Month Year Location Utilities Budget March 2018 North 5,862 Budget April 2018 North 5,477 Budget May 2018 North 5,332 Budget June 2018 North 4,285 Budget July 2018 North 5,242 Budget August 2018 North 5,634 Budget September 2018 North 4,127 Budget October 2018 North 5,129 Budget November 2018 North 4,163 Budget December 2018 North 4,596 Actual January 2018 South 3,341 Actual February 2018 South 4,091 Actual March 2018 South 4,680 Actual April 2018 South 4,679 Actual May 2018 South 4,033 Actual June 2018 South 4,404 Actual July 2018 South 4,237 Actual August 2018 South 3,125 Actual September 2018 South 4,183 Actual October 2018 South 3,749 Actual November 2018 South 4,806 Actual December 2018 South 4,653 Budget January 2018 South 4,000 Budget February 2018 South 4,000 Budget March 2018 South 4,000 Budget April 2018 South 4,000 Budget May 2018 South 4,000 Freight 3,249 2,405 2,465 4,824 3,018 3,565 4,100 3,822 3,692 2,430 2,556 4,009 3,371 4,050 3,457 5,397 3,985 3,413 3,330 4,850 3,209 4,001 2,200 2,200 2,200 2,200 2,200 P Q R S T U V W Phone & Internet Packaging Bank and Moneris Marketing Other Exp Total Expenses Op Income Interest Exp Net Income 540 1,444 2,358 3,495 4,717 61,917 19,906 3,173 16,733 544 1,604 1,604 3,075 4,009 49,909 3,547 4,986 -1,439 528 1,232 2,391 3,311 3,188 51,149 3,901 4,919 -1,018 586 2,010 3,406 3,241 4,541 65,675 7,638 3,678 3,960 540 1,372 1,793 3,622 2,689 49,228 12,971 4,436 8,535 522 1,426 5,764 3,653 3,458 62,678 16,943 3,844 13,099 578 1,491 2,105 3,595 4,210 59,926 8,045 3,269 4,776 584 2,085 2,042 3,530 3,064 57,393 9,985 4,288 5,697 551 1,108 3,222 3,755 3,222 58,286 12,204 3,728 8,476 502 911 4,603 3,370 3,682 53,772 7,916 3,163 4,753 716 1,789 1,583 4,625 2,374 47,876 5,708 3,778 1,930 697 1,234 4,229 4,765 3,384 52,474 1,276 3,566 -2,290 724 1,967 1,776 4,495 5,329 56,024 4,695 4,202 493 703 1,447 2,425 3,854 4,850 54,740 -2,833 3,531 -6,364 745 1,330 4,299 4,705 2,579 53,432 5,957 4,358 1,599 778 2,313 2,093 3,714 6,278 66,168 -87 3,971 -4,058 675 2,536 4,534 3,034 4,534 61,789 15,342 4,299 11,043 649 1,862 4,905 3,893 4,905 55,992 11,073 4,300 6,773 615 1,110 2,551 3,559 5,103 52,610 4,686 3,906 780 637 2,263 3,072 3,752 3,072 59,354 10,704 3,516 7,188 652 1,926 4,969 4,376 5,963 60,210 7,082 3,936 3,146 633 1,818 4,319 3,642 5,399 65,436 6,166 4,082 2,084 750 1,238 2,250 4,000 1,535 41,722 12,278 4,800 7,478 750 1,238 2,250 4,000 1,535 41,722 12,278 4,800 7,478 750 1,238 2,250 4,000 1,535 41,722 12,278 4,800 7,478 750 1,238 2,250 4,000 1,535 41,722 12,278 4,800 7,478 750 1,238 2,250 4,000 1,535 41,722 12,278 4,800 7,478 Act/Bud Month Year Location Utilities Budget November 2018 North 4,163 Budget December 2018 North 4,596 Actual January 2018 South 3,341 Actual February 2018 South 4,091 Actual March 2018 South 4,680 Actual April 2018 South 4,679 Actual May 2018 South 4,033 Actual June 2018 South 4,404 Actual July 2018 South 4,237 Actual August 2018 South 3,125 Actual September 2018 South 4,183 Actual October 2018 South 3,749 Actual November 2018 South 4,806 Actual December 2018 South 4,653 Budget January 2018 South 4,000 Budget February 2018 South 4,000 Budget March 2018 South 4,000 Budget April 2018 South 4,000 Budget May 2018 South 4,000 Budget June 2018 South 4,000 Budget July 2018 South 4,000 Budget August 2018 South 4,000 Budget September 2018 South 4,000 Budget October 2018 South 4,000 Budget November 2018 South 4,000 Budget December 2018 South 4,000 Freight Phone & Internet Packaging Bank and Moneris Marketing Other Exp Total Expenses Op Income 3,692 551 1,108 3,222 3,755 3,222 58,286 12,204 2,430 502 911 4,603 3,370 3,682 53,772 7,916 2,556 716 1,789 1,583 4,625 2,374 47,876 5,708 4,009 697 1,234 4,229 4,765 3,384 52,474 1,276 3,371 724 1,967 1,776 4,495 5,329 56,024 4,695 4,050 703 1,447 2,425 3,854 4,850 54,740 -2,833 3,457 745 1,330 4,299 4,705 2,579 53,432 5,957 5,397 778 2,313 2,093 3,714 6,278 66,168 -87 3,985 675 2,536 4,534 3,034 4,534 61,789 15,342 3,413 649 1,862 4,905 3,893 4,905 55,992 11,073 3,330 615 1,110 2,551 3,559 5,103 52,610 4,686 4,850 637 2,263 3,072 3,752 3,072 59,354 10,704 3,209 652 1,926 4,969 4,376 5,963 60,210 7,082 4,001 633 1,818 4,319 3,642 5,399 65,436 6,166 2,200 750 1,238 2,250 4,000 1,535 41,722 12,278 2,200 750 1,238 2,250 4,000 1,535 41,722 12,278 2,200 750 1,238 2,250 4,000 1,535 41,722 12,278 2,200 750 1,238 2,250 4,000 1,535 41,722 12,278 2,200 750 1,238 2,250 4,000 1,535 41,722 12,278 2,200 750 1,225 2,250 4,000 1,519 41,694 11,306 2,200 750 1,225 2,250 4,000 1,519 41,694 11,306 2,200 750 1,225 2,250 4,000 1,519 41,694 11,306 2,200 750 1,225 2,250 4,000 1,519 41,694 11,306 2,200 750 1,225 2,250 4,000 1,519 41,694 11,306 2,200 750 1,225 2,250 4,000 1,519 41,694 11,306 2,200 750 1,225 2,250 4,000 1,519 41,694 11,306 Interest Exp Net Income 3,728 8,476 3,163 4,753 3,778 1,930 3,566 -2,290 4,202 493 3,531 -6,364 4,358 1,599 3,971 -4,058 4,299 11,043 4,300 6,773 3,906 780 3,516 7,188 3,936 3,146 4,082 2,084 4,800 7,478 4,800 7,478 4,800 7,478 4,800 7,478 4,800 7,478 4,800 6,506 4,800 6,506 4,800 6,506 4,800 6,506 4,800 6,506 4,800 6,506 4,800 6,506