Advertising and purchasing department expenses of Cozy Bookstore are allocated to operating departments on the basis of dollar sales and purchase orders, respectively. Information about the allocation bases for the three operating departments follows. Department Sales Purchase Orders Books $ 495,000 516 Magazines 198,000 360 Newspapers 207,000 324 Total $ 900,000 1,200 Complete the following table by allocating the expenses of the two service departments (advertising and purchasing) to the three operating departments.
Advertising department expenses of $24,000 and purchasing department expenses of $34.000 of Cozy Bookstore are allocated to operating department on the basis of dollar sales and purchase orders, respectively, Information about the allocation bases for the three operating departments follows.

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Department Books Magazines Newspapers Sales Purchase Orders S 495,000 516 360 324 198,000 207,000 lotia si 900,000 1,200