c) The restaurant owner took another look at the various indirect costs and, on further analysis, discovered that some indirect costs would change, as shown below. Current Indirect Costs if Bar Area Administrative Expense Advertising Expense Insurance Expense Repairs Expense Utilities Expense Total Costs Rented $32,000 $29,000 12,000 8,000 6,000 4,200 3,000 2,300 10,000 7,500 $63,000 $51,000 If the bar area is not operated, it is estimated that outdoor patio sales revenue will decrease by 30% and direct costs will decrease by $20,000. Dining room sales revenue and direct costs will not be impacted. Prepare a revised income statement. With this new information, should the owner accept the offer?