Help me with the equations to get answers please

2) The following is a partially completed lower section of a departmental expense allocation spreadsheet for Haston Bookstore. It reports the total amounts of direct and indirect expenses allocated to its five departments. Complete the spreadsheet by allocating the expenses of the two service departments (advertising and purchasing) to the three operating departments. Allocation of Expenses to Departments Expense Account Magazines Newspaper Allocation Base Balance Advertising Dept. Purchasing Dept. Books Dept. Dept. Dept. Total department expense $ 653,000 $ 23,000 $ 30,000 $ 426,000 85,000 $ 89,000 Service department expenses Advertising dept.-Sales Purchasing dept. - P.O.'s Total exp. Allocated to operating dept.'s Advertising and purchasing department expenses are allocated to operating departments on the basis of dollar sales and purchase orders, respectively. Information about the allocation bases for three operating departments follows.Department Sales Purchase Orders Books $ 440,000 400 Magazines 160,000 250 Newspapers 200,000 350 Total 800,000 1000 Check: Total expenses allocated to Books Dept., $450,650