Debbie has been working in a food store for 5 years and she intends to open a new fusion restaurant of her own. In order to set up her own business, she has to resign from her existing job that offered her an annual salary of $120,000 and a medical coverage plan worth $20,000. She also has to invest $110,000 in the business that should have earned $8,000 interest income annually if deposited in the bank. < Estimated annual expenses for the fusion restaurant for the first year will be: Rental expense: Salary expense for 1 staff: Sales revenue: Cost of food materials: Utilities expense: $160,000+ $75,000 $800,000 15% of sales revenue 5% of sales revenue (A) Assuming that there are no other costs, please calculate the accounting profit and economic profit for the business. < (B) Based on the calculation, please indicate whether Debbie should set up the newbusiness or not. (15 marks)