Fraft Center Mesponsibity Aeporting Championship Sports tnc coerates two divisions-the Winter Sports Divison and the Summer Sports Division. The following inceme and expense accounts were brovided from the trial balance as of December 31. 20Y9, the end of the fiscal yeat, after all adjustments, including these for inventories, were fecorded 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, $375,000; Summer Sports Division, $715,000. b. Transportation expense-allocated to divisions at a rate of $4.00 per bill of lading: Winter Sports Division, 17,500 bills of lading; Summer Sports Division, 30, 500 bilts of lading. e. Aceounts receivable collection expense-incurred at headquarters, allocated to divisions at a rate of $1.00 per invoice: Winter 5 ports Division, 25,000 sales invoices; Summer Sports Division, 43,000 sales involces. d. Warehouse expense-allocated to divisions on the basis of foor space used in storing division products: Winter Sports Division, 60,000 square feet; Summer Sports Division, 90,000 square feet. d. Warehouse expense-allocated to divisions on the basis of fioor space used in storing division products: Winter Sports Division, 60,000 square feet; 5 ummer 5p0r s Division, 90,000 square feet. Prepare a dlvisional income statement with two column headings: Winter Sparts Division and Summer Sports Division. Round your interim calculations to two decimal places, if required. Operating income Provide supporting calculations for support department allocations. If required, round per unit amounts to two decimal places and final answers to the neares Championship Sports Inc. Support Department Allocations For the Year Ended December 31, 20 Y Advertising expense. Transportation rate per bill of lading Number of blis of lading Transportation expense Accounts recelvable collection rate Number of sales invoices Accounts receivable collection expense Warehouse rate per sq. t. Number of square feet. Warehouse expense