Given the following information about the clothing and hardware departments of Herrings Company, prepare a departmental expense allocation sheet showing expenses by department.

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Direct Expenses Account Indirect Expenses Clothing Hardware Rent Expense $13,000 Insurance Expense 6,600 $1,400 $2,100 Depreciation Expense 350 670 Advertising Expense 2,300 Supplies Expense 3,250 Salaries Expense 6,400