Divisional Income Statements The following data were summarized from the accounting records for DeSalvo Construction Company for the year ended June 30, 2014: Cost of goods sold: Service department charges: Commercial Division $396,190 Commercial Division $54,030 Residential Division 205,060 Residential Division 35,520 Administrative expenses: Net sales: Commercial Division $72,030 Commercial Division $600,290 Residential Division 73,240 Residential Division 366,180