The following data were summarized from the accounting records for RSO Construction Company for the year ended October 31, 20Y3.

Administrative expenses:				Sales:
	Commercial Division	$91,260			Commercial Division	$760,530
	Residential Division	85,180			Residential Division	425,900
Cost of goods sold:				Service department charges:
	Commercial Division	$501,950			Commercial Division	$68,450
	Residential Division	238,500			Residential Division	41,310

Prepare divisional income statements for RSO Construction Company.

RSO CONSTRUCTION COMPANY Divisional Income Statements For the Year Ended October 31, 20Y3

	Commercial Division	Residential Division
Administrative expensesCashOperating incomeSalesService department charges	$	$
Administrative expensesCashCost of goods soldNet profitService department charges
Gross profitGross salesOperating incomeSalesService department charges	$	$
Administrative expensesCommercial division chargesCost of goods soldNet profitService department charges
Cost of goods soldOperating income after service department chargesOperating income before service department chargesResidential division chargesSales	$	$
Gain from operationsGross profitOperating lossSalesService department charges
Gross profitNet profitOperating incomeOperating lossSales	$	$