O'Neill 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 June 30, 2016, the end of the fiscal year, after all adjustments, including those for inventories, were recorded and posted:

SalesWinter Sports Division	$35,700,000
SalesSummer Sports Division	39,440,000
Cost of Goods SoldWinter Sports Division	21,420,000
Cost of Goods SoldSummer Sports Division	22,780,000
Sales ExpenseWinter Sports Division	6,120,000
Sales ExpenseSummer Sports Division	5,440,000
Administrative ExpenseWinter Sports Division	3,570,000
Administrative ExpenseSummer Sports Division	3,502,000
Advertising Expense	1,108,000
Transportation Expense	343,200
Accounts Receivable Collection Expense	218,400
Warehouse Expense	3,400,000

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

1. Advertising expenseincurred at headquarters, charged back to divisions on the basis of usage: Winter Sports Division, $520,000; Summer Sports Division, $588,000.
2. Transportation expensecharged back to divisions at a charge rate of $12 per bill of lading: Winter Sports Division, 13,600 bills of lading; Summer Sports Division, 15,000 bills of lading.
3. Accounts receivable collection expenseincurred at headquarters, charged back to divisions at a charge rate of $8 per invoice: Winter Sports Division, 12,600 sales invoices; Summer Sports Division, 14,700 sales invoices.
4. Warehouse expensecharged back to divisions on the basis of floor space used in storing division products: Winter Sports Division, 180,000 square feet; Summer Sports Division, 220,000 square feet.

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

O'Neill Sporting Goods Co.
Divisional Income Statements
For the Year Ended June 30, 2016
	Winter Sports Division	Summer Sports Division
Sales	$	$
Cost of goods sold
Gross profit	$	$
Divisional selling expenses	$	$
Divisional administrative expenses
Operating expenses	$	$
Income from operations before service department charges	$	$
Less service department charges:
Advertising expense	$	$
Transportation expense
Accounts receivable collection expense
Warehouse expense
Total	$	$
Income from operations	$	$

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

O'Neill Sporting Goods Co.
Supporting Schedule
For the Year Ended June 30, 2016
	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	$	$	$