I N T E R OF F I C E M E M OR A N D U M TO: [PROFESSOR’S NAME], DOWNTOWN INTERNET CAFE FROM: [STUDENT NAME] SUBJECT: FIRST QUARTER SALES FORECAST DATE: JULY 17, 2016 The expected sales forecast for the first quarter for the Downtown Internet Café are shown in the worksheet below. The forecast shows steady growth in all areas of sales. The chart shown below shows a sharp increase in February and March Internet sales if we launch an aggressive advertising campaign at the beginning of the quarter. You can also see that food and beverage sales estimates have increased.