Provide your analysis of the Income Statement for 2020: 

Hotel du Port                Year 2020         All amounts in Swiss Francs (CHF) 
 
Account                                     Account Balance
 Insurance                                          21’000 
Rooms department – salaries and wages     155’000 
Food department – salaries and wages        163’000 
Beverage department – salaries and wages     42’000 
Food department – supplies             42’000 
Cost of food sold                    181’000 
Cost of beverage sold            63’000 
Room sales                         775’000 
Interest expense                  85’000 
Food sales                        341’000 
Beverage sales                 115’000
 A&G – salaries and wages           185’000 
Beverage department – supplies          13’000 
Advertising                                         24’000 
Maintenance contract                     59’000 
Depreciation                                     52’000 
Heat                                            40’000
 Power & Lights                            32’000 
Rooms department – supplies         10’000 
Property taxes                                     25’000 
Property taxes                                    25’000