Using the Summary Operating Statement provided, provide the horizontal analysis for the line item highlighted and indicated by the red border.

For the Years Ending December 31, 20x8 and 20x9 20x8 20X9 Changes $ $ % $ % Operating Revenue Rooms Food and Beverage Other Operated Departments Miscellaneous Income Total Operating Revenue 12,035,982 4,912,134 690,090 226,550 17,864,756 12,912,932 5,312,212 734,943 269,982 19,230,0691 Departmental Expenses Rooms Food and Beverage Other Operated Departments Total Departmental Expenses 2,754,812 2,891,872 282,132 5,928,816 2,745,392 2,882,831 254,459 5,882,682 Total Departmental Profit 11,935,940 13,347,387 Undistributed Operating Expenses Administrative and General Information and Telecommunications Systems Sales and Marketing Property Operation and Maintenance Utilities Total Undistributed Expenses 1,384,091 231,242 1,490,909 793,091 513,321 4,412,654) 1,399,099 224,232 1,486,932 798,092 508,898 4,417,253) Gross Operating Profit 7,523,286 8,930,134) 11.8% 10.2% 8.11% 12.9%