Selected information from the adjusted trial balance of Warmers Inc. as of December 31, 20X1, follows:

	Department A			Department B			Total
Merchandise Inventory, January 1	$	46,000		$	16,000		$	62,000
Merchandise Inventory, December 31		42,000			11,100			53,100
Sales		495,600			330,400			826,000
Sales Returns and Allowances		4,956			3,304			8,260
Purchases		205,000			120,000			325,000
Freight In		510			510			1,020
Purchases Returns and Allowances		1,550			510			2,060
Sales Salaries Expense		101,000			51,000			152,000
Advertising Expense		15,100			5,100			20,200
Store Supplies Expense		670			21			691
Cash Short or Over		41			81			122
Insurance Expense								15,100
Rent Expense								37,000
Utilities Expense								6,100
Office Salaries Expense								41,000
Other Office Expense								1,450
Uncollectible Accounts Expense								5,100
Depreciation ExpenseFurniture and Fixtures								6,100
Depreciation ExpenseOffice Equipment								510
Interest Income								310
Interest Expense								510

1. Insurance Expense: in proportion to the total of the furniture and fixtures (the gross assets before depreciation) and the ending inventory in the departments. These totals are as follows:

Department A	$	126,000
Department B		84,000
Total	$	210,000

2. Rent Expense and Utilities Expense: on the basis of floor space occupied, as follows:

Department A	4,270	square feet
Department B	1,830	square feet
Total	6,100	square feet

3. Office Salaries Expense, Other Office Expenses, and Depreciation ExpenseOffice Equipment: on the basis of the gross sales in each department.

4. Uncollectible Accounts Expense: on the basis of net sales in each department.

5. Depreciation ExpenseFurniture and Fixtures: in proportion to cost of furniture and fixtures in each department. These costs are as follows.

Department A	$	33,150
Department B		17,850
Total	$	51,000

WARMERS INC. Income Statement Year Ended December 31, 20X1 Department A Department B Total Operating revenues $ 0 0 $ 0 $ 0 $ 0 Net sales Cost of goods sold $ 0 0 0 0 Delivered cost of purchases $ 0 0 $ 0 Net delivered cost of purchases Total merchandise available for sale S 0 0 $ 0 0 $ 0 Cost of goods sold $ 0 $ Operating expenses Note: Round your calculation for allocation percent to the nearest whole percent (two decimals). Direct expenses $ 0 0 0 0 0 Total direct expenses $ 0 $ 0 0 $ $ 0 Indirect expenses $ 0 0 0 0 0 0 0 0 0 $ 0 $ 0 Total indirect expenses Net income from operations Other Income 0 $ $ 0 Other Expense $ 0