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begin{tabular}{|l|l|} hline multicolumn{2}{|c|}{ Quilcene Oysteria } hline multicolumn{2}{|c|}{ Revenue and Spending Variances } hline Revenue & hline Expenses: & hline Packing
\begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ Quilcene Oysteria } \\ \hline \multicolumn{2}{|c|}{ Revenue and Spending Variances } \\ \hline Revenue & \\ \hline Expenses: & \\ \hline Packing supplies & \\ \hline Oyster bed maintenance & \\ \hline Wages and salaries & \\ \hline Shipping & \\ \hline Utilities & \\ \hline Other & \\ \hline Total expenses & \\ \hline Net operating income & \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ Quilcene Oysteria } \\ \hline \multicolumn{2}{|c|}{ Revenue and Spending Variances } \\ \hline Revenue & \\ \hline Expenses: & \\ \hline Packing supplies & \\ \hline Oyster bed maintenance & \\ \hline Wages and salaries & \\ \hline Shipping & \\ \hline Utilities & \\ \hline Other & \\ \hline Total expenses & \\ \hline Net operating income & \\ \hline \end{tabular}
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