Hotel QUIZ has three departments: Rooms, Food and Beverage and Minor Operated Departments. The ending balances of the accounts are presented below for the year 2021. Administrative and General Advances from Customers Advertising and Promotion Cost of Sales - F&B Dept. Cost of Sales - Minor Operated Dept. Depreciation Heat, Light, Power Insurance Interest Expense Other Expenses - Minor Operated Dept. Other Expenses - Rooms Dept. Other Expenses - F&B Dept. Payroll - F&B Dept. Payroll - Minor Op. Dept. Payroll - Rooms Dept. Prepaid Expenses Repairs and Maintenance Salaries Payable Sales Revenues- F&B Dept. Sales Revenues - Rooms Dept. Sales Revenues - Minor Op. Dept. 150,000 32,000 65,000 300,000 40,000 120,000 80,000 30,000 110,000 6,000 90,000 80,000 340,000 35,000 200,000 24,000 130,000 20,000 900,000 800,000 100,000 20% - Tax a) Construct the departmental income statements for the three departments of Hotel QUIZ. Calculate departmental income percentages. b) Construct the total income statement of the Hotel Quiz, in proper extended (alternative) format. Indicate different profit measures from the income statement and state the management level which is responsible from each profit figure. c) Indicate what would happen to the hotel's net profit if $100,000 revenue shifted from Rooms Department to F&B Department. Calculate the impact on net profit of the hotel