7 Two successive monthly income statements for the food department of a motor lodge are shown here. Present the income statements in a comparative horizontal analysis format and comment on any significant differences. Sales Revenue August September Room service $ 11,300 $ 9,000 Dining room 75,900 63,700 Barlounge 5,500 4,100 Coffee shop 53,400 48,700 Banquets 66,200 70,500 Total Sales Revenue $212,300 $196,000 Cost of sales ( 68,100) ( 63,900) Gross Margin $144,200 $132,100 Operating Expenses Wages and salaries $ 75,800 $ 71,100 Employee benefits 11,400 10,700 Linen and laundry 3,200 3,000 China, glassware, & tableware 5,300 4,900 Miscellaneous operating costs 4,900 4,700 Operating supplies 9,600 8,800 Total Operating Expenses ( 110,200) ( 103,200) Departmental Operating Income $ 34,000 $ 28,900