Championship Sports Inc. operates two divisionsthe 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:

SalesWinter Sports Division	$36,907,500
SalesSummer Sports Division	40,774,000
Cost of Goods SoldWinter Sports Division	22,144,500
Cost of Goods SoldSummer Sports Division	23,550,500
Sales ExpenseWinter Sports Division	6,327,000
Sales ExpenseSummer Sports Division	5,624,000
Administrative ExpenseWinter Sports Division	3,690,800
Administrative ExpenseSummer Sports Division	3,620,500
Advertising Expense	935,000
Transportation Expense	481,500
Accounts Receivable Collection Expense	277,200
Warehouse Expense	3,515,000

The bases to be used in allocating expenses, together with other information, are as follows:

1. Advertising expenseincurred at headquarters, allocated to divisions on the basis of usage: Winter Sports Division, $439,000; Summer Sports Division, $496,000.
2. Transportation expenseallocated to divisions at a rate of $15 per bill of lading: Winter Sports Division, 15,300 bills of lading; Summer Sports Division, 16,800 bills of lading.
3. Accounts receivable collection expenseincurred at headquarters, allocated to divisions at a rate of $9 per invoice: Winter Sports Division, 14,200 sales invoices; Summer Sports Division, 16,600 sales invoices.
4. Warehouse expenseallocated 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.

Championship Sports Inc.
Divisional Income Statements
For the Year Ended December 31, 20Y9
	Winter Sports Division	Summer Sports Division
Sales	$fill in the blank 97bc92fdf04f04c_1	$fill in the blank 97bc92fdf04f04c_2
Cost of goods sold	fill in the blank 97bc92fdf04f04c_3	fill in the blank 97bc92fdf04f04c_4
Gross profit	$fill in the blank 97bc92fdf04f04c_5	$fill in the blank 97bc92fdf04f04c_6
Divisional selling and administrative expenses:
Divisional selling expenses	$fill in the blank 97bc92fdf04f04c_7	$fill in the blank 97bc92fdf04f04c_8
Divisional administrative expenses	fill in the blank 97bc92fdf04f04c_9	fill in the blank 97bc92fdf04f04c_10
Total divisional selling and administrative expenses	$fill in the blank 97bc92fdf04f04c_11	$fill in the blank 97bc92fdf04f04c_12
Operating income before support department allocations	$fill in the blank 97bc92fdf04f04c_13	$fill in the blank 97bc92fdf04f04c_14
Support department allocations:
Advertising expense	$fill in the blank 97bc92fdf04f04c_15	$fill in the blank 97bc92fdf04f04c_16
Transportation expense	fill in the blank 97bc92fdf04f04c_17	fill in the blank 97bc92fdf04f04c_18
Accounts receivable collection expense	fill in the blank 97bc92fdf04f04c_19	fill in the blank 97bc92fdf04f04c_20
Warehouse expense	fill in the blank 97bc92fdf04f04c_21	fill in the blank 97bc92fdf04f04c_22
Total support department allocations	$fill in the blank 97bc92fdf04f04c_23	$fill in the blank 97bc92fdf04f04c_24
Operating income	$fill in the blank 97bc92fdf04f04c_25	$fill in the blank 97bc92fdf04f04c_26

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.

Championship Sports Inc.
Support Department Allocations
For the Year Ended December 31, 20Y9
	Winter Sports Division	Summer Sports Division	Total
Advertising expense	$fill in the blank 11dc4b043ff6fc5_1	$fill in the blank 11dc4b043ff6fc5_2	$fill in the blank 11dc4b043ff6fc5_3
Transportation rate per bill of lading	$fill in the blank 11dc4b043ff6fc5_4	$fill in the blank 11dc4b043ff6fc5_5
Number of bills of lading	fill in the blank 11dc4b043ff6fc5_6	fill in the blank 11dc4b043ff6fc5_7
Transportation expense	$fill in the blank 11dc4b043ff6fc5_8	$fill in the blank 11dc4b043ff6fc5_9	$fill in the blank 11dc4b043ff6fc5_10
Accounts receivable collection rate	$fill in the blank 11dc4b043ff6fc5_11	$fill in the blank 11dc4b043ff6fc5_12
Number of sales invoices	fill in the blank 11dc4b043ff6fc5_13	fill in the blank 11dc4b043ff6fc5_14
Accounts receivable collection expense	$fill in the blank 11dc4b043ff6fc5_15	$fill in the blank 11dc4b043ff6fc5_16	$fill in the blank 11dc4b043ff6fc5_17
Warehouse rate per sq. ft.	$fill in the blank 11dc4b043ff6fc5_18	$fill in the blank 11dc4b043ff6fc5_19
Number of square feet	fill in the blank 11dc4b043ff6fc5_20	fill in the blank 11dc4b043ff6fc5_21
Warehouse expense	$fill in the blank 11dc4b043ff6fc5_22	$fill in the blank 11dc4b043ff6fc5_23	$fill in the blank 11dc4b043ff6fc5_24