Advertising department expenses of $59,700 and purchasing department expenses of $52,200 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 f Department Sales Purchase Orders 210,000 602 Books 126,000 Magazines Newspapers 84,000 476 Total 420,000 1.400 Complete the following table by allocating the expenses of the two service departments (advertising and purchasing) to the three operating departments. (Amounts to be deducted should be indicated with minus sign.)