An entity incurred depreciation expenses of P200,000 in its administrative department, and P1,500,000 in its sales department; and salaries of P500,000 in its administrative department, and P600,000 in its sales department. The summary is as follows:

Administrative Department Sales Department

Depreciation Expense 200,000 1,500,000

Salaries 500,000 600,000

Present the expenses under the two forms of income statement.