Smokin' Tony's operates a BBQ style restaurant. Some of its financial information is shown below for its fiscal year ended October 31, 2016. Cost of Sales Depreciation Expense $61,900 $5,530 Gain on Sale of Equipment $4,980 Interest Expense $1,380 Insurance Expense $10,100 Salaries Expense $38,100 Sales Revenue $181,900 Supplies Expense $3,100 Utilities Expense $10,700