The following data were summarized from the accounting records for Jersey Coast Construction Company for the year ended June 30, 20Y8:

Cost of goods sold:
Commercial Division	$914,750
Residential Division	445,775
Administrative expenses:
Commercial Division	$149,800
Residential Division	128,625
Service department charges:
Commercial Division	$113,500
Residential Division	67,890
Sales:
Commercial Division	$1,356,500
Residential Division	745,080

Prepare divisional income statements for Jersey Coast Construction Company. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries.

JERSEY COAST CONSTRUCTION COMPANY

Divisional Income Statements

For the Year Ended June 30, 20Y8

	Commercial Division	Residential Division
Sales
Cost of Goods Sold
Gross Profit
Administrative Expense
Income from operation before service department charges
Service Department Charges
Income from operation