Bill Walters and Alice Jennings are partners in a business called Walters and Jennings Sportswear that sells athletic footwear. They have organized the business on a departmental basis as follows: running shoes, walking shoes, and specialty shoes. At the end of the first year of operation, the sales and cost of goods sold for the three departments are as follows:

	Running Shoes	Walking Shoes	Specialty Shoes
Sales	$36,000	$42,000	$12,000
Cost of goods sold	23,400	23,520	7,680

Prepare the gross profit section of a departmental income statement for the year ended December 31, 20--. Show the gross profit for each department and for the business in total.

Walters and Jennings Sportswear Departmental Income Statement (Partial) For Year Ended December 31, 20--

	Running Shoes Dept.	Walking Shoes Dept.	Specialty Shoes Dept.	Total
Sales	$fill in the blank 1	$fill in the blank 2	$fill in the blank 3	$fill in the blank 4
Cost of goods sold	fill in the blank 5	fill in the blank 6	fill in the blank 7	fill in the blank 8
Gross profit	$fill in the blank 9	$fill in the blank 10	$fill in the blank 11	$fill in the blank 12