Selected accounts for Hisar Hotel relating to its operations for the year 2021 are presented below. Hotel Hisar has three operating departments: Rooms, F&B and Minor Operated Departments . Please use only the relevant accounts.

Administrative and General Expenses 157,500 Unearned Revenues 32,000 Marketing and Related Expenses 69,300 Cost of Sales - F&B Dept. 411,500 Cost of Sales - Minor Operated Dept. 46,700 Depreciation Expense 180,000 Heat, Light, Power Expenses 75,400 Insurance Expense 56,000 Interest Expense 160,000 Other Expenses - Minor Operated Dept 8,200 Other Expenses - Rooms Dept. 92,740 Other Expenses - F&B Dept. 72,100 Payroll Expenses- F&B Dept. 334,950 Payroll Expenses - Minor Op. Dept. 31,670 Payroll Expenses - Rooms Dept. 196,200 Prepaid Expenses 24,000 Repairs and Maintenance Expenses 114,120 Salaries Payable 20,000 Sales Revenue - F&B Department 920,000 Sales Revenue - Rooms Dept. 1,180,000 Sales Revenue - Minor Op. Dept. 95,000 Tax Expense 25%

a. Prepare the departmental income statements and calculate the departmental incomes of Hisar Hotel for the year 2021.

b. Calculate contributory income percentages of the departments.

c. Prepare departmentalized income statement (alternative income statement in summary format) for the Hisar Hotel for the year 2021. d. What would happen to the net profit of the hotel if 100.000 TL of revenue shifted from the F&B department to the rooms department (without changing the total level revenue of the hotel)? Please calculate the change in net income, assuming there will be no other expenses are necessary to make this shift.