Concept Check Rosabella Rosabella Restaurants is a popular Italian restaurant chain located in the southwestern United States. Typical Italian food such as ravioli, lasagne, and fettuccine Alfredo can be purchased at a reasonable price at these family-friendly restaurants. All of the restaurants are owned and operated by Rosabella Restaurants, Inc. Ms. Jennifer Churchman, a regional controller for Rosabella Restaurants, has seen decreas- ing profits from one of the properties in her region and is in the process of determining the FINANCIAL REPORTING 49 cause of this problem. Ms. Churchman requested financial information from the property in cluding a food menu abstract to get the entire picture of the restaurants operations. The rest Laurant general manager powded all of the requested information. Below is the lowed menu abstract for chioner entreer over the last three months. 18