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The CUNY Hotel has two major operated departments: rooms and food. The following information is supplied to you as of December 31st 2016 Account Balance

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The CUNY Hotel has two major operated departments: rooms and food. The following information is supplied to you as of December 31st 2016 Account Balance Insurance (Fire) Rooms department- salaries and wages Food department salaries and wages Supplies-food department Food purchases Room sales Interest Income 35,000 Interest expense Cost of food sold Food sales Administrative and General wages 180,000 10,000 Maintenance- contract 15,000 12.000 Electric and Gas Franchise Fee Supplies and other rooms department Administrative and General other expenses 10,000 1,000,000 1The CUNY Hotel borrowed S150,000 two years ago from the bank, no intcrest was paid, except on June 30 2016, the first non-interest payment is made to the bank of $10,000 The funds were borrowed at an interest rate of 10% The beginning and ending Food consumed by the food and rooms department employees during the year totaled $500 and S300 respectively Payroll and benefits taxes for all employees, excluding employees' food consumed, are 20% of gross salaries and wages The CUNY Hotel pays an average of 25% of its pretax income as income tax Management fee is to be paid to the management company as follows: 3% of room sales and 10% of income after undistributed operating expenses, before interest and income tax Prepare the following schedules and financial statements: 1 (a). Cost of Sales Schedules for Food and Beverages 2. Income statement using Summary Departmentalized format as at December 31st 2016 inventories of food were S 4000 and $6000 5 The CUNY Hotel has two major operated departments: rooms and food. The following information is supplied to you as of December 31st 2016 Account Balance Insurance (Fire) Rooms department- salaries and wages Food department salaries and wages Supplies-food department Food purchases Room sales Interest Income 35,000 Interest expense Cost of food sold Food sales Administrative and General wages 180,000 10,000 Maintenance- contract 15,000 12.000 Electric and Gas Franchise Fee Supplies and other rooms department Administrative and General other expenses 10,000 1,000,000 1The CUNY Hotel borrowed S150,000 two years ago from the bank, no intcrest was paid, except on June 30 2016, the first non-interest payment is made to the bank of $10,000 The funds were borrowed at an interest rate of 10% The beginning and ending Food consumed by the food and rooms department employees during the year totaled $500 and S300 respectively Payroll and benefits taxes for all employees, excluding employees' food consumed, are 20% of gross salaries and wages The CUNY Hotel pays an average of 25% of its pretax income as income tax Management fee is to be paid to the management company as follows: 3% of room sales and 10% of income after undistributed operating expenses, before interest and income tax Prepare the following schedules and financial statements: 1 (a). Cost of Sales Schedules for Food and Beverages 2. Income statement using Summary Departmentalized format as at December 31st 2016 inventories of food were S 4000 and $6000 5

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