Profit center responsibility reporting

Championship Sports Inc. 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 $31,20$Y$9,$ the end of the fiscal year, after all adjustments, including those for inventories, were recorded and posted:

$\backslash$table$[[$Sales$-$Winter Sports Division,$$34,912,500$