EastLake Papa Hotel is a multinational hotel with separate revenue departments. There are four operations under food department, sales collection during first quarter 2021 by each operation shown as below: RM Banquet Sky Lounge Bar 110,800 157,000 216,600 23,720 Italian buffet Snack Corner Other information throughout the first quarter of year: China glassware China and tableware expense Food inventory 30 June Guest Supplies Complimentary meals cost Food inventory 1 June 6,640 8,360 28,700 3,280 7,100 32,400 Linen 1,680 Uniforms 2,340 Food purchases, June 75,780 4,550 1,220 1,860 24,720 Commission Received Menus Paper supplies Salaries and wages Food transferred from other departments 1,100 4,740 1,860 Decorations Employee meals cost Interest revenue 920 License 2,840 Employee benefits Silver 32,900 10,920 2,460 Supplies expense Required: Prepare food department income statement for the first quarter ended 30 June, 2021.