2017 2018 2019 2020 2021 Sales 321,300 330,900 352,400 364,800 371,900 Interest received 2,500.

2017 2018 2019 2020 2021
Sales 321,300 330,900 352,400 364,800 371,900
Interest received 2,500 2,600 2,650 2,600 2,550
Total revenue 323,800 333,500 355,050 367,400 374,450
Expenses
Cost of food 140,000 160,000 163,000 175,000 180,000
Advertising expense 30,000 32,000 36,000 40,000 40,000
Rent expense 24,000 26,000 28,000 30,000 32,000
Wages and salaries 60,000 63,000 64,500 67,000 69,000
Insurance expense 15,000 15,000 15,500 15,500 20,000
Utilities expense 1,800 1,900 1,970 2,050 2,100
Depreciation 12,000 12,000 12,000 15,000 15,000
Interest expense 4,500 4,600 4,900 5,100 5,200
Total expenses 287,300 314,500 325,870 349,650 363,300
Profit 36,500 19,000 29,180 17,750 11,150

Required: 1. Prepare a trend analysis and comments on the trends (use 2017 as a base year) 2. Prepare a vertical analysis (using total revenue as the base amount/ an anchor item) and comment on the trends


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