Profit Center Responsibility Reporting

XSport 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 December 31, 20Y9, the end of the fiscal year, after all adjustments, including those for inventories, were recorded and posted:

SalesWinter Sports Division	$35,910,000
SalesSummer Sports Division	39,672,000
Cost of Goods SoldWinter Sports Division	21,546,000
Cost of Goods SoldSummer Sports Division	22,914,000
Sales ExpenseWinter Sports Division	6,156,000
Sales ExpenseSummer Sports Division	5,472,000
Administrative ExpenseWinter Sports Division	3,591,000
Administrative ExpenseSummer Sports Division	3,522,600
Advertising Expense	1,065,000
Transportation Expense	518,500
Accounts Receivable Collection Expense	234,400
Warehouse Expense	3,420,000

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, $500,000; Summer Sports Division, $565,000.
2. Transportation expensecharged back to divisions at a charge rate of $17 per bill of lading: Winter Sports Division, 14,500 bills of lading; Summer Sports Division, 16,000 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, 13,500 sales invoices; Summer Sports Division, 15,800 sales invoices.
4. Warehouse expensecharged back to divisions on the basis of floor space used in storing division products: Winter Sports Division, 170,000 square feet; Summer Sports Division, 210,000 square feet.

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

XSport Sporting Goods Co. Divisional Income Statements For the Year Ended December 31, 2019 Winter Sports Division Summer Sports Division Sales Cost of goods sold Gross profit Divisional selling and administrative expenses: Divisional selling expenses Divisional administrative expenses Total divisional selling and administrative expenses Income from operations before service department charges Service department charges: Advertising expense Transportation expense Accounts receivable collection expense Warehouse expense Total service department charges 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. XSport Sporting Goods Co. Service Department Charges For the Year Ended December 31, 2019 Transportation expense Accounts receivable collection expense Warehouse expense Total service department charges 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. XSport Sporting Goods Co. Service Department Charges For the Year Ended December 31, 2049 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 quo Number of sales invoices Accounts receivable collection expense Warehouse rate per sq. ft. Number of square feet Warehouse expense