Day Street Delis 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.

Sales				$	67,500
Less: Cost of food					30,000
Gross profit				$	37,500
Less: Operating expenses:
Wages of counter personnel	$	18,000
Paper products (e.g., napkins)		6,000
Utilities (allocated)		4,350
Depreciation of counter equipment and furnishings		3,750
Depreciation of building (allocated)		6,000
Deli managers salary (allocated)		4,500
Total					42,600
Loss on ice cream counter				$	(5,100	)

Required:

Correct the owner's profit anaylsis for the year just ended.