Profit center responsibillity reporting

Champlonship Sports Inc$$ operates twjo divisions$-$the Wintere Eports Division and the Summer Sports Divialan. The following income and expense accounts were provided from the trial bolance 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,$$30,240,000$