Instructions xsport Sporting Goods Co. operates two divisions-the winter Sports Division and the Summer Sports Division. The following income and expense accounts were provided from the trial balance as of December 31, 2016, the end of the fiscal year, after all adjustments, including those for inventories, were recorded and posted: Sales: $10,540,000 -Winter Sports Division 13,650,000 -Summer Sports Division Cost of Goods Sold: 6,265,000 -Winter Sports Division 7,884,000 -Summer Sports Division Sales expense: 1,665,000 -Winter Sports Division 1,884,000 -Summer Sports Division Administrative Expense: 1,020,000 -Winter Sports Division 1,202,800 -Summer Sports Division 480,300 Advertising Expense