need a income statement for a spa budget 300,000

Also, I am just looking for a simple income statement and don't worry about the balance sheet or cash flow statement unless you really want to do them. On that note your income statement would look something like this....

Sales/Revenue

Expenses;

Rent/Lease

Utilities

Salaries/Commissions

Travel

Supplies

Etc...

Total Expenses

Operating Income

Taxes

Net profit

For income/sales you can guess at how many clients/customers you will serve at an average $rate per to calculate revenue. Then take a guess at expense items and add more expense categories as you need to. Then do your calculations at total expenses, operating income and net profit. Again, I just mainly want to see that you can construct an income statement.