ISilman's Cafe is a popular restaurant in a local tourist town. Sarah Gilman, who opened the restaurant fiye years ago, has seen it grow steadily. lCurrently, Gilman's is only open for dinner, but many of her regular customers have been asking Sarah to consider opening for lunch as well. Sarah has been talking to her accountant about the financial impact ofthe expanded services on the overall business. She knew that the cafe did not make much money and she was concerned that the ney business might be too risky. The accountant asked her for her best estimates on th impact of the new business on revenues and costs. She had been thinking about this for some time and estimates that reyenues would grow by about 25 percent. Food costs would increase by about l percent and labor costs by about 20 percent. Her rent would not change, but utilities would increase by about 25 percent. Either costs would increase by 15 percent. The salary she pays herself as manager ofthe cafe would not change. A few days later, her accountant stops by with the following estimated income statement assuming she adds the lunch business. Required : 5-1. Prepare an income statement. a-l Based on the nancial impact, should Sarah open the cafe for lunch? b. litre there other factors she should consider