Enclosure $($b$)$

Income Data per General Ledgers

$\backslash$table$[[$Period$,$Gross Receipts$],[04/20/$YR$-0$ to $05/19/$YR$-0,$$$,34,580\mathrm{.}25],[05/20/$YR$-0$ to $06/19/$YR$-0,$$$,29,143\mathrm{.}15],[06/20/$YR$-0$ to $07/19/$YR$-0,$$$,32,861\mathrm{.}70],[04/20/$YR$-1$ to $05/19/$YR$-1,$$$,37,302\mathrm{.}00],[05/20/$YR$-1$ to $06/19/$YR$-1,$$$,30,677\mathrm{.}00],[06/20/$YR$-1$ to $07/19/$YR$-1,$$$,14,781\mathrm{.}00]]$

Note:

One method of projecting sales for a short term loss period may be based on historical income trends $($year over year growth rates should be considered as well as period averages$).$

Examples for calculating projected sales:

$(1)$ Compare sales from $04/20/$YR$-1$ to $06/19/$YR$-1$ to sales from $04/20/$YR$-0$ to $06/19/$YR$-0.$ Apply the growth rate to sales from $06/20/$YR$-0$ to $07/19/$YR$-0$ to see the expected level of sales during the downtime.

$(2)$ Calculate the average sales during the period immediately preceding the downtime $(04/20/$YR$-1$ to $06/19/$YR$-1)$ and rely on that monthly average as the expected level of sales during the downtime.

$(3)$ Rely on the sales that were experienced during the same period as that of the loss period but the prior year.