Day Street Deli's owner is disturbed by the poor profit performance of his ice cream counter. He has prepared the following profit analysis for the year just ended. $83,000 39,000 $44,000 Sales Less: Cost of food Gross profit Less: Operating expenses: Wages of counter personnel Paper products (e.g., napkins) Utilities (allocated) Depreciation of counter equipment and furnishings Depreciation of building (allocated) Deli manager's salary(allocated) Total Loss on ice cream counter $19,600 7,800 4,800 4,400 7,800 4,900 49,300 $(5,300) Required: Correct the owner's profit analysis for the year just ended. Less: Operating expenses