The following is Gamma Hotel's income statement for the year ended April 30, 2020. Gamma Hotel Income Statement For the Year Ended April 30, 2020 Revenues $820,000 Expenses: Administrative Costs $23,000 Marketing $18,000 Variable Wages $258,000 Management Salaries $100,000 Rent $208,000 Utilities $29,000 Total Expenses $636,000 Net Income $184,000 Gamma Hotel is a limited-service hotel with 18 rooms and no food and beverage operations. Management does not intend to spend a lot of time and money on budgeting. The manager has determined the 2021 budgeted income statement should simply reflect the following predicted changes from the 2020 income statement: Revenues will increase by 1.5% Marketing costs will decrease by 6% Management salaries will