Advertising department expenses of $38,900 and purchasing department expenses of $38,900 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	$	180,000			984
Magazines		108,000			600
Newspapers		72,000			816
Total	$	360,000			2,400

Complete the following table by allocating the expenses of the two service departments (advertising and purchasing) to the three operating departments.

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