prepare an operating expenses budget using the information below:

Last years amounts

Office salaries $ 159,000.00

Office supplies 9,000.00

Sales salaries 241,000.00

Communications expense 15,000.00

Depreciation expense 37,800.00

Rent expense 60,000.00

Utilities expense 72,000.00

Bank charges 5,500.00

Miscellaneous expenses 18,500.00

The new budget is taken effected by -

Office and sales salaries increased by 5%

Office supplies increased by $3,000.00

Communications and utility expenses increased by 15%

Depreciation expense increased by $17,100.00

Rent is the same

Bank charges increased by 10%

Miscellaneous expenses increased by 7.5%