Shields Company is preparing its interim report under IFRS for the second quarter ending June 30. The following payments were made during the first two quarters:

Expenditure	Date	Amount
Annual advertising	January	$	800,000
Property tax for the fiscal year	February		350,000
Annual equipment repairs	March		260,000
One-time research and development fee to consultant	May		96,000

Required: For each expenditure, indicate the amount that would be reported in the quarterly income statements for the periods ending March 31, June 30, September 30, and December 31.