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12 Months Ended 12 Months Ended <br />Dec. 31, 2018 Dec. 31, 2017 Variance Percentage <br />Sales <br />301 - Sales - Services 218,486$120,502$97,984$81 <br />Total Sales 218,486 120,502 97,984$81 <br />Cost of Goods Sold <br />402 - Printing 1,551 529 (1,022)(193) <br />403 - Photography 793 0 (793)0 <br />404 - Writing 3,000 9,000 6,000 67 <br />406 - Outside Services 163 12,000 11,837 99 <br />407 - Stock Photography 45 235 190 81 <br />408 - Photo Props 314 213 (101)(47) <br />409 - Fonts 2,408 939 (1,469)(156) <br />410 - Supplies 781 64 (717)(1,120) <br />413 - Entry Fees 755 370 (385)(104) <br />416 - Graphic Design 291 0 (291)0 <br />Total Cost of Goods Sold 10,101 23,350 13,249 57 <br />Gross Profit 208,385 97,152 111,233 114 <br />Operating Expenses <br />505 - Internet Services 216 0 (216)0 <br />508 - Consulting Services 26,382 12,186 (14,196)(116) <br />509 - Outside Services 13,000 3,000 (10,000)(333) <br />512 - Freight & Postage 408 389 (19)(5) <br />516 - Officers Salaries 20,000 20,000 0 0 <br />529 - Telephone 4,197 3,231 (966)(30) <br />530 - Repairs & Maintenance 1,033 1,095 62 6 <br />532 - Gifts 4,215 2,983 (1,232)(41) <br />534 - Advertising & Promotion 665 0 (665)0 <br />535 - Insurance 3,769 2,112 (1,657)(78) <br />537 - Officers Life Insurance 2,218 1,017 (1,201)(118) <br />538 - Business Meals 1,226 1,281 55 4 <br />539 - Travel & Lodging 8,338 2,033 (6,305)(310) <br />541 - State Income Tax 1,527 312 (1,215)(389) <br />542 - FICA Tax 1,530 1,530 0 0 <br />D773 Sparc Design, Inc <br />COMPARATIVE STATEMENT OF INCOME <br /> PREPARED WITHOUT AUDIT, FROM INFORMATION SUBMITTED BY CLIENT