3. The Sample Cafe nearly broke even in the first month of business. Below is a summary of revenue and expenses for January. Starting with the balance sheet from December 31st, use the r Sample Cafe Income Statement Summary Month Ended January 31, 20xx Revenue $30,000 Cost of Goods Sold $3,500 $1,000 from inventory Total Expenses $27,000 Includes equipment depreciation of $200. Net Income -$500