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		29,000
Total revenue	$72,800		$95,000		$71,700
Expenses
Landscaping	$7,800		$14,200		$6,400
Wages	43,900		?		32,600
Repairs and maintenance	5,600		2,600		4,500
Fuel	3,100		3,000		1,990
Utilities	1,800		3,000		1,650
Total expenses	$62,200		$79,600		$47,140
Operating income	$10,600		$15,400		?

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
Revenues
Greens fees revenue	$62,500		$89,000		$42,700
Outings revenue	___		6,000		29,000
Total revenue	$72,800		$95,000		$71,700
Expenses
Landscaping	$7,800	___%	$14,200	___	$6,400	___%
Wages	43,900	___%	___	___	32,600	___%
Repairs and maintenance	5,600	___%	2,600	___	4,500	___%
Fuel	3,100	___%	3,000	___	1,990	___%
Utilities	1,800	___%	3,000	___	1,650	___%
Total expenses	$62200		$79600		$47140
Operating income	$10,600		$15,400		$___
Operating income %	___%		___		___%