Championship Sports Inc. operates two divisions-the Winter Sports Division and the Summer Sports Division. The following income and expense accounts were provided from the trial balance as of December 31, 20Y9, the end of the fiscal year, after all adjustments, including those for inventories, were recorded and posted: The bases to be used in allocating expenses, together with other information, are as follows: a. Advertising expense-incurred at headquarters, allocated to divisions on the basis of usage: Winter Sports Division, \$482,000; Summer Sports Division, \$545,000, b. Transportation expense-allocated to divisions at a rate of $12 per bill of lading: Winter Sports Division, 14,700 bills of lading; Summer Sports Division, 16,200 bills of lading. c. Accounts receivable collection expense-incurred at headquarters, allocated to divisions at a rate of $8 per invoice: Winter Sports Division, 13,700 sales invoices; Summer Sports Division, 16,000 sales invoices. d. Warehouse expense-allocated to divisions on the basis of floor space used in storing division products: Winter Sports Division, 170,000 square feet; Summer Sports Division, 210,000 square feet. Prepare a divisional income statement with two column headings; Winter Sports Division and Summer Sports Division, Do not round your interim calculations. Champlonship Sports Inc. Divisional Income Statements For the Year Ended December 31, 20 Y 9 Sales Cost of goods sold Gross profit Divisional selling and administrative expenses: Divisional selling expenses Opisional administrative expenses divisional selling and administrative expenses income before support department allocations Support department allocations: Advertising expense Transportation expense Accounts receivable collection expense Warehouse expense Total support department allocations Operating income Provide supporting schedules for determining support department allocations. If required, round per unit amounts to two decimal places and final answers to the nearest dollar