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 31,20Y, the end of the fiscal year, after all adjustments, including those for inventories, were recorded and posted: The bases to be used in allocating expenses, together with other information, are as follows: a. Advertising expense-incurred at headquarters, allocated to divisions on the basis of usage: Winter Sports Division, $469,000; Summer Sports Division, $530,000. b. Transportation expense-allocated to divisions at a rate of $15 per bill of lading: Winter Sports Division, 13,600 bills of lading; Summer Sports Division, 15,000 bilis of lading. b. Transportation expense-allocated to divisions at a rate of $15 per bill of fading: Winter Sports Division, 13,600 bilis of lading; Summer Sports Division, 15,000 bills of lading. c. Accounts recelvable collection expense-incurred at headquarters, allocated to divisions at a rate of $9 per involce: Winter Sports Division, 12,600 sales invoices; Summer Sports Division, 14,700 sales invoices. d. Warehouse expense-allocated to divisions on the basis of floor space used in storing division products: Winter Sports Division, 160,000 square feet; Summer Sports Division, 200,000 square feet. Prepare a divisional income statement with two column headings: Winter Sports Division and Summer Sports Division. Do not round your interim calculations. Provide supporting computations for support department allocations. If required, round per unit amounts to two decimal places and final answers to the nearest dollar. For the Year Ended December 31, 20 Y9 Line Item Description Advertising expense Transportation rate per bill of lading Number of bills of lading Accounts recelvable collection rate Number of sales invoices Accounts receivable collection expense Warehouse rate per sq. ft. Number of square feet Warehouse expense