Profit Center Responsibility Reporting Glades 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, 20Y8, the end of the fiscal year, after all adjustments, including those for inventories, were recorded and posted: Sales-Winter Sports Division $36,750,000 Sales-Summer Sports Division 40,600,000 Cost of Goods Sold-Winter Sports Division 22,050,000 Cost of Goods Sold-Summer Sports Division 23,450,000 Sales Expense-Winter Sports Division 6,300,000 Sales Expense-Summer Sports Division 5,600,000 Administrative Expense-Winter Sports Division 3,675,000 Administrative Expense-Summer Sports Division 3,605,000 Advertising Expense 1,012,000 Transportation Expense Accounts Receivable Collection Expense: Warehouse Expense 521,600 218,400 3,500,000