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	$28,350,000
SalesSummer Sports Division	31,320,000
Cost of Goods SoldWinter Sports Division	17,010,000
Cost of Goods SoldSummer Sports Division	18,090,000
Sales ExpenseWinter Sports Division	4,860,000
Sales ExpenseSummer Sports Division	4,320,000
Administrative ExpenseWinter Sports Division	2,835,000
Administrative ExpenseSummer Sports Division	2,781,000
Advertising Expense	1,050,000
Transportation Expense	444,000
Accounts Receivable Collection Expense	227,200
Warehouse Expense	2,700,000

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, $493,000; Summer Sports Division, $557,000.
2. Transportation expenseallocated to divisions at an allocation rate of $15 per bill of lading: Winter Sports Division, 14,100 bills of lading; Summer Sports Division, 15,500 bills of lading.
3. Accounts receivable collection expenseincurred at headquarters, allocated to divisions at an allocation rate of $8 per invoice: Winter Sports Division, 13,100 sales invoices; Summer Sports Division, 15,300 sales invoices.
4. Warehouse expenseallocated to divisions on the basis of floor space used in storing division products: Winter Sports Division, 130,000 square feet; Summer Sports Division, 170,000 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	$fill in the blank e5c351fac07bfa0_1	$fill in the blank e5c351fac07bfa0_2
Cost of goods sold	fill in the blank e5c351fac07bfa0_3	fill in the blank e5c351fac07bfa0_4
Gross profit	$fill in the blank e5c351fac07bfa0_5	$fill in the blank e5c351fac07bfa0_6
Divisional selling and administrative expenses:
Divisional selling expenses	$fill in the blank e5c351fac07bfa0_7	$fill in the blank e5c351fac07bfa0_8
Divisional administrative expenses	fill in the blank e5c351fac07bfa0_9	fill in the blank e5c351fac07bfa0_10
Total divisional selling and administrative expenses	$fill in the blank e5c351fac07bfa0_11	$fill in the blank e5c351fac07bfa0_12
Income from operations before service department allocations	$fill in the blank e5c351fac07bfa0_13	$fill in the blank e5c351fac07bfa0_14
Less service department cost allocations:
Advertising expense	$fill in the blank e5c351fac07bfa0_15	$fill in the blank e5c351fac07bfa0_16
Transportation expense	fill in the blank e5c351fac07bfa0_17	fill in the blank e5c351fac07bfa0_18
Accounts receivable collection expense	fill in the blank e5c351fac07bfa0_19	fill in the blank e5c351fac07bfa0_20
Warehouse expense	fill in the blank e5c351fac07bfa0_21	fill in the blank e5c351fac07bfa0_22
Total	$fill in the blank e5c351fac07bfa0_23	$fill in the blank e5c351fac07bfa0_24
Income from operations	$fill in the blank e5c351fac07bfa0_25	$fill in the blank e5c351fac07bfa0_26

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	$fill in the blank eb38ebf39ff8fc5_1	$fill in the blank eb38ebf39ff8fc5_2	$fill in the blank eb38ebf39ff8fc5_3
Transportation rate per bill of lading	$fill in the blank eb38ebf39ff8fc5_4	$fill in the blank eb38ebf39ff8fc5_5
Number of bills of lading	fill in the blank eb38ebf39ff8fc5_6	fill in the blank eb38ebf39ff8fc5_7
Transportation expense	$fill in the blank eb38ebf39ff8fc5_8	$fill in the blank eb38ebf39ff8fc5_9	$fill in the blank eb38ebf39ff8fc5_10
Accounts receivable collection rate	$fill in the blank eb38ebf39ff8fc5_11	$fill in the blank eb38ebf39ff8fc5_12
Number of sales invoices	fill in the blank eb38ebf39ff8fc5_13	fill in the blank eb38ebf39ff8fc5_14
Accounts receivable collection expense	$fill in the blank eb38ebf39ff8fc5_15	$fill in the blank eb38ebf39ff8fc5_16	$fill in the blank eb38ebf39ff8fc5_17
Warehouse rate per sq. ft.	$fill in the blank eb38ebf39ff8fc5_18	$fill in the blank eb38ebf39ff8fc5_19
Number of square feet	fill in the blank eb38ebf39ff8fc5_20	fill in the blank eb38ebf39ff8fc5_21
Warehouse expense	$fill in the blank eb38ebf39ff8fc5_22	$fill in the blank eb38ebf39ff8fc5_23	$fill in the blank eb38ebf39ff8fc5_24