Ralphs Restaurant has the following information for year 2, when several new employees were added to the waitstaff: Sales revenue $ 120,000 Cost of food serveda 43,200 Employee wages and salariesb 16,800 Manager salariesc 25,000 Building costs (rent, utilities, etc.)d 19,000 a 5 percent of this cost was for food that was not used by the expiration date and 10 percent was for food that was incorrectly prepared because of errors in orders taken. b 15 percent of this cost was for time spent by cooks to reprepare orders that were incorrectly prepared because of errors in orders taken. c 20 percent of this cost was time taken to address customer complaints about incorrect orders. d 100 percent of the building was used. Required: a. Using the traditional income statement format, prepare a value income statement. (Loss amounts should be indicated with a minus sign.)