Corner Bistro had the following revenue and expenses for the year ended December 31, 2021. Revenue-Food Revenue-Beverages $551,900 $368,800 Cost of Sales-Food $137,975 Cost of Sales-Beverages $88,512 Depreciation Expense $60,500 Insurance Expense $21,300 Maintenance Expense $11,200 Rent Expense $137,000 Salaries & Wages Expense-Kitchen $134,400 Salaries & Wages Expense-Servers $56,700 Salaries & Wages Expense-Management $74,500 Supplies Expense $7,800 Utilities Expense $45,200