please answer question d provided with steps thankyou

Question 2 Bella International Food and Services Limited provides the following for the months of April & May 2020: April $ May $ Sales Revenue Sales revenue - food Sales revenue - beverages Total sales revenue 318,400 115,200 433,600 341,600 118,400 460,000 Operating Expenses Cost of sales - food Cost of sales - beverage Salaries and Wages Expense Other operating expenses Total operating expenses Operating Income 114,400 26,880 121,600 123,360 386,240 131,200 31,840 136,000 131,200 430,240 29,760 47,360 Required: (Answers should be rounded to 2 decimal places) (a) Prepare a common-size vertical analysis income statement for 2 months. (4 marks) (b) Prepare a comparative horizontal analysis income statement for 2 months. (4 marks) (c) A total of 32,000 guests were served in April and 35,000 in May, calculate the average check, cost and operating income per guest in the statement. (5 marks) (d) Analyse the results from the above and give recommendations to the management. (14 marks)