elected information from the adjusted trial balance of Warmers Inc. as of December 31, 2019, follows: Merchandise Inventory, January 1 Merchandise Inventory, December 31 Sales Sales Returns and Allowances Purchases Freight in Purchases Returns and Allowances Sales Salaries Expense Advertising Expense Store Supplies Expense Cash Short or Over Insurance Expense Rent Expense Utilities Expense Office Salaries Expense Other Office Expense Uncollectible Accounts Expense Depreciation Itxpense-Furniture and Fixtures Depreciation Expense oftice Equipment Interest Income Interest Expense Department A Department B Total $ 39,000 $ 9,000 $ 48,000 57,000 10,400 67,400 491,400 327,600 819,000 4,914 3,276 8,190 170,000 85,000 255,000 440 440 880 1,200 440 1,640 94,000 44,000 138,000 14,400 4,400 18,800 600 21 621 41 81 122 14,400 30,000 5,400 34,000 1,100 4,400 5,400 440 240 440 1. Insurance Expense: in proportion to the total of the furniture and fixtures (the gross assets before depreciation) and the ending inventory in the departments. These totals are as follows: Department 314,000 Department 55,000 140.000 2. Rent Expense and Utilities Expenser on the basis of floor space occupied, as follows: 1. Insurance Expenser in proportion to the total of the furniture and fixtures (the gross assets before depreciation) and the ending inventory in the departments. These totals are as follows: Department A $ 84,000 Department B 56,000 Total $ 140,000 2. Rent Expense and Utilities Expenses on the basis of floor space occupied, as follows: Department N Department Total 3,780 square feet 1,620 square feet 5,400 square feet 3. Office Salaries Expense, Other Office Expenses, and Depreciation Expense-office Equipment on the basis of the gross sales in each department 4. Uncollectible Accounts Expenses on the basis of net sales in each department 5. Depreciation Expense-Furniture and Fixtures: in proportion to cost of furniture and fixtures in each department. These costs are as follows Department 328,600 Department 15.400 Total Required Prepare a departmental income statement for the year onded December 31, 2019. The bases for allocating indirect expenses are given above WARMERS INC. Income Statement Year Ended December 31, 2019 Department A Department B Total Operating revenues $ $ 0 0 0 $ 0 $ 0 $ Net sales Cost of goods sold $ 0 0 0 0 Delivered cost of purchases 0 0 $ 0 Net delivered cost of purchases Total merchandise available for sale $ 0 0 Cost of goods sold $ 0 $ 0 $ 0 $ 0 Operating expenses Direct expenses 0 0 0 Total direct expenses $ 0 $ $ 0 0 0 0 0 Total direct expenses $ 0 $ 0 0 $ $ $ 0 Indirect expenses $ $ 0 0 0 o 0 0 0 0 $ 0 $ 0 $ 0 Total indirect expenses Net income from operations Other Income $ 0 Other Expense 0 Analyze >