... 43,51647,4 72 157,165Salaries and wagesHotel staffincreases 3% p.a. 21 2,000 21 8,360 56 ,22 8 56 ,22 8 56 ,22 856 ,22 8 22 4,911Dining staffincreases 3% p.a.75,000 77 ,25 0 19,8 92 19,8 92 19,8 92 19,8 92 79,568Office ... 14,40016,380 20 ,24 0 22 ,080 73,100Business servicesNo. of rooms× average spend 29 ,20 0 29 ,20 0 5,7606,5 52 8,096 8,8 32 29 ,24 0Total Income1,416 ,20 0 1,489 ,20 0 29 3,760 340,704 433,1364 72, 5 12 1,540,1 12 EXPENDITUREDirect ... 2, 000 2, 000 2, 000 2, 000 8,000Total expenditure591,950 620 ,460 150, 825 155,0 82 163,381167,337 636, 624 Net profit before interest 824 ,25 0 868,740 1 42, 935 185, 622 26 9,755305,175 903,488 22 4 ACCOUNTING...