Exercise D12-5 Cullumber Burgers operates and franchises fast-food restaurants specializing in grilled hamburgers and chicken sandwiches. The 2015 and 2016 income statements are as follows (in $000s): Year Ended December 31, 2016 December 31, 2015 Total revenues $41,101 $40,513 Expenses Cost of restaurant sales Restaurant operating expenses General and administrative Advertising Depreciation and amortization Impairment of long-lived assets 11,139 16,898 6,837 2,563 2,211 995 40,643 $458 11,068 16,734 5,284 2,660 2,107 0 37,853 $2,660 Total expenses Operating income