You operate a nightclub in New York. You have 100 seats in the restaurant and 15 stools in the bar. You are open for dinner only, 8:00 p.m. midnight and are closed Sundays. Average dine time in the restaurant is 1.25 hours (75 minutes). Average dinner guest check is 32 dollars. The bar revenue is 60,000 dollars per month. Food cost is 30% and beverage cost is 20%. Salaries and wages are a total of $750,000 (ok to combine them here), marketing expenses are 10% of total sales, and other operating expenses are 5% of total sales. Food revenues come from the restaurant and beverage revenues come from the bar. Complete an annual income statement in the gross margin format for the nightclub.