Administrative Expenses $ 500 Advertising Expenses $ 1,500 Interest Income $ 1,500 Benefits $ 2,000 Other Income $ 5,000 Salaries $ 10,000 Cash Sales $ 25,000 Net Income (Loss) Cash Sales $ 75,000 Salaries $ 75,000 Salaries Other Income $ 27,500 $ 10,000 Interest Income $ 2,500 Cash Sales Benefits Advertising Expenses Administrative Expenses Administrative Expenses Advertising Expenses $ 100,000 $ 7,500 $ 5,000 $ 1,000 Net Income (Loss) $ 10,000 $ 6,500 Benefits $ 10,000 Benefits $ 60,000 Other Income $ 7,500 Cash Sales $ 30,000 Advertising Expenses $ 6,000 Interest Income $ 3,000 Interest Income $ 2,000 Administrative Expenses $ 1,000 Salaries Net Income (Loss) Other Income Net Income (Loss) $ 25,000 $ 23,000