Office Salaries Expense, Other Office Expenses, and Depreciation ExpenseOffice Equipment: on the basis of the gross sales in each department. 4. Uncollectible Accounts Expense: on the basis of net sales in each department. 5. Depreciation ExpenseFurniture and Fixtures: in proportion to cost of furniture and fixtures in each department. These costs are as follows. (Round to nearest dollar.) Department A $ 60,000 Department B 40,000 Total $100,000