Glades Sporting Goods Co. 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, 20Y8, the end of the fiscal year, after all adjustments, including those for inventories, were recorded and posted:

SalesWinter Sports Division	$31,185,000
SalesSummer Sports Division	34,452,000
Cost of Goods SoldWinter Sports Division	18,711,000
Cost of Goods SoldSummer Sports Division	19,899,000
Sales ExpenseWinter Sports Division	5,346,000
Sales ExpenseSummer Sports Division	4,752,000
Administrative ExpenseWinter Sports Division	3,118,500
Administrative ExpenseSummer Sports Division	3,059,100
Advertising Expense	956,000
Transportation Expense	422,800
Accounts Receivable Collection Expense	261,900
Warehouse Expense	2,970,000

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

1. Advertising expenseincurred at headquarters, allocated to divisions on the basis of usage: Winter Sports Division, $449,000; Summer Sports Division, $507,000.
2. Transportation expenseallocated to divisions at an allocation rate of $14 per bill of lading: Winter Sports Division, 14,400 bills of lading; Summer Sports Division, 15,800 bills of lading.
3. Accounts receivable collection expenseincurred at headquarters, allocated to divisions at an allocation rate of $9 per invoice: Winter Sports Division, 13,400 sales invoices; Summer Sports Division, 15,700 sales invoices.
4. Warehouse expenseallocated to divisions on the basis of floor space used in storing division products: Winter Sports Division, 160,000 square feet; Summer Sports Division, 200,000 square feet.

Prepare a divisional income statement with two column headings: Winter Sports Division and Summer Sports Division. Do not round your interim calculations.

Glades Sporting Goods Co.
Divisional Income Statements
For the Year Ended December 31, 20Y8
	Winter Sports Division	Summer Sports Division
Sales	$	$
Cost of goods sold
Gross profit
Divisional selling and administrative expenses:
Divisional selling expenses
Divisional administrative expenses
Total divisional selling and administrative expenses
Income from operations before service department allocations
Less service department cost allocations:
Advertising expense
Transportation expense
Accounts receivable collection expense
Warehouse expense
Total
Income from operations

Provide supporting schedules for determining service department cost allocations.. If required, round per unit amounts to two decimal places and final answers to the nearest dollar.

Glades Sporting Goods Co.
Service Department Charges
For the Year Ended December 31, 20Y8
	Winter Sports Division	Summer Sports Division	Total
Advertising expense	$	$	$
Transportation rate per bill of lading
Number of bills of lading
Transportation expense			$
Accounts receivable collection rate
Number of sales invoices
Accounts receivable collection expense			$
Warehouse rate per sq. ft.
Number of square feet
Warehouse expense			$