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The following information is from Bluff Run Golf Courses. The company runs three courses and the July income statement for each course is as follows:

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The following information is from Bluff Run Golf Courses. The company runs three courses and the July income statement for each course is as follows: BLUFF RUN GOLF COURSES Income Statement Month Ending July 31, 2018 Blue Course Black Course Gold Course Revenues Greens fees revenue $62,500 $89,000 $42,700 Outings revenue ? 6,000 27,000 Total revenue $73,900 $95,000 $69,700 $7,800 $14,200 2 Expenses Landscaping Wages Repairs and maintenance Fuel Utilities Total expenses 43,900 5,600 3,100 1,800 $62,200 2,600 3,000 3,000 $6,300 32,700 4,400 1,990 1,700 $47,090 $79,700 Operating income $11,700 $15,300 A. Calculate the operating Income percentage for each of the courses, Round your percentages to one decimal place. % A. Calculate the operating income percentage for each of the courses. Round your percentages to one decimal place. Course Blue Course Black Course Gold % B. 1. Perform a vertical analysis for each course. Round your percentages to one decimal place. Bluff Run Golf Courses Income Statement Month Ending July 31, 2018 Course Blue Course Black Course Gold $62,500 $89,000 6,000 $95,000 $42,700 27,000 $73,900 $69,700 Revenues Greens fees revenue Outings revenue Total revenue Expenses Landscaping Wages Repairs and maintenance $7,800 % $14,200 % $6,300 % 32,700 43,900 5,600 3,100 2,600 PM 4,400 Fuel 3,000 1 1,990 my Course Black Course Blue Course Gold $62,500 $89,000 6,000 $95,000 $42,700 27,000 $73,900 $69,700 Revenues Greens fees revenue Outings revenue Total revenue Expenses Landscaping Wages Repairs and maintenance Fuel % $14,200 % % $7,800 43,900 5,600 % % % % 2,600 % $6,300 32,700 4,400 1,990 1,700 % 3,100 % 96 % 3,000 3,000 1,800 % % $62200 $47090 Utilities Total expenses Operating income Operating income % $79700 $15,300 $11,700 2. Based on a vertical analysis of each course, which accounts would you want to investigate further? C. Which method of analysis (using a dollar value or percentage) is most relevant and/or uppeful? Why

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