please figure out A~S

Account Account Balance Insurance (fire) $ 25,000 Rooms department - salaries and wages $ 250,000 Food department - salaries and wages $ 130,000 Heverage department - salaries and wag. $ 20,000 Management fees $ 60,000 Supplies - food department $ 50,000 Cost of food sold $ 200,000 Cost of beverages sold $ 80,000 Room sales $ 2,000,000 Dividend income $ 28,000 Food sales $ 750,000 Beveage slaes $ 250,000 A&G - wages $ 90,000 Supplies - beverage department $ 10,000 Advertising $ 50.000 Maintenance - contract $ 30,000 Information & telecommunications syster $ 50,000 Heat $ 45.000 Franchise fees $ 35.000 Power and lights S 45,000 Amortization $ 8.000 Supplies & other rooms department $ 70,000 Property taxes $ 40,000 A&G other expense S 20,000 Room - allowances S 3.500 Replacement reserve $ 50,000 All Summary Operating Statement For the year ended December 31, 2020 I Net Revenue Labour Costs Cost of and Related Other Sales Expenses Expenses Profit (Loss) Operated Departments Rooms Food & Beverage Miscellaneous Income Total Operated Departments F H - 1,676,500 510,000 28,000 2,214,500 3,024 500 280,000 400,000 130,000 K L M Undistributed Operating Expenses Administrative & General Information & Telecommunication Systems Sales & marketing Property Operation & Maintenance Utilities Total Undistributed Operating Expenses Gross Operating Profit 3.024 300 Management fees Income Before Non-Operating Expenses Property taxes Insurance Replacement reserve EBITDA*less replacement reserve Amortization Income Before Income Taxes 110,000 50,000 85,000 30,000 90,000 365,000 1.849,500 280,000 90.000 490,000 275.000 405,000 1.789.500 P Q R 1.674,500 1,666,500 *Earnings before interest, tax, depreciation and amortization (EBITDA