Basic Hotel offers rooms for guests but has no restaurant, room service or gift shop. Friendly Sandwiches is small take-out restaurant located next door. Would each item listed be more likely to appear on the financi statements of the hotel, the restaurant or both of these hospitality companies? Hotel, Restaurant Inventory (Beverages) Depreciation Expense-Building Cost of Sales Rent Expense Utilities Expense Salaries and Wages Expense or Both? 27