Johnson and Williams, CPAs, are preparing their service revenue (sales) budget for the coming year (2022). The practice is divided into three departments: auditing, tax, and consulting. Billable hours for each department, by quarter, are provided here. Average hourly billing rates are auditing $66, tax $74, and consulting $90. JOHNSON AND WILLIAMS, CPAS Service Revenue Budget For the Year Ending December 31, 2022 December 31, 2022 For the Quarter Ending December 31, 2022 JOHNSON AND WILLIAMS, CPAs Service Revenue Budget Prepare the service revenue (sales) budget for 2022 by listing the departments and showing for each quarter and the year in total, billable hours, billable rate, and total revenue. Prepare the service revenue (sales) budget for 2022 by listing the departments and showing for each quarter and the year in total, billable hours, billable rate, and total revenue