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. $65,000 30,000 $35,000 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 $ 16,000 6,000 3,900 3,500 6,000 4,000 39,400 $(4,400) Required: Correct the owner's profit analysis for the year just ended. Less: Operating expenses Total 0