Urban Bistro had the following revenue and expenses for the year ended December 31, 2021.

Revenue-Food	$551,200
Revenue-Beverages	$373,800
Cost of Sales-Food	$181,896
Cost of Sales-Beverages	$119,616
Depreciation Expense	$62,400
Insurance Expense	$20,700
Maintenance Expense	$13,400
Rent Expense	$134,300
Salaries & Wages Expense-Kitchen	$137,700
Salaries & Wages Expense-Servers	$56,800
Salaries & Wages Expense-Management	$76,900
Supplies Expense	$7,100
Utilities Expense	$46,000