A daycare center has a weekly revenue of $15,000. The daycare director has created a monthly budget using the following percentages for expenses:


Percent
Employee Wages 40%
Building Rent 5%
Supplies 15%
Equipment 5%
Educational Licensing 2%
Food 13%
Utilities 10%
Maintenance 5%
Emergency/Repair 5%


Which balance sheet correctly represents the daycare's income, expenses, and balance?

A: Income
Amount
Weekly Income $15,000.00
Total Monthly Income $65,000.00
Expenses
Percent Amount
Employee Wages 40% $26,000.00
Building Rent 5% $3,250.00
Supplies 15% $9,750.00
Equipment 5% $326.29
Educational Licensing 2% $1,300.00
Food 13% $8,450.00
Utilities 10% $6,500.00
Maintenance 5% $3,250.00
Emergency/Repair 5% $3,250.00
$65,000.00
Balance
Income $65,000.00
Expenses $65,000.00
Balance $0

B; Income
Amount
Weekly Income $15,000.00
Total Monthly Income $30,000.00
Expenses
Percent Amount
Employee Wages 40% $12,000.00
Building Rent 5% $1,500.00
Supplies 15% $4,500.00
Equipment 5% $1,500.00
Educational Licensing 2% $600.00
Food 13% $3,900.00
Utilities 10% $3,000.00
Maintenance 5% $1,500.00
Emergency/Repair 5% $1,500.00
$30,000.00
Balance
Income $30,000.00
Expenses $30,000.00
Balance $0

C; Income
Amount
Weekly Income $15,000.00
Total Monthly Income $60,000.00
Expenses
Percent Amount
Employee Wages 40% $24,000.00
Building Rent 5% $3,000.00
Supplies 15% $9,000.00
Equipment 5% $3,000.00
Educational Licensing 2% $1,200.00
Food 13% $7,800.00
Utilities 10% $3,000.00
Maintenance 5% $3,000.00
Emergency/Repair 5% $1,500.00
$60,000.00
Balance
Income $60,000.00
Expenses $60,000.00
Balance $0

D; Income
Amount
Weekly Income $15,000.00
Total Monthly Income $67,500.00
Expenses
Percent Amount
Employee Wages 40% $27,000.00
Building Rent 5% $3,375.00
Supplies 15% $10,125.00
Equipment 5% $3,375.00
Educational Licensing 2% $1,350.00
Food 13% $8,775.00
Utilities 10% $6,750.00
Maintenance 5% $3,375.00
Emergency/Repair 5% $3,375.00
$67,500.00
Balance
Income $67,500.00
Expenses $67,500.00
Balance $0