The following data were summarized from the accounting records for Ruiz Industries Inc. for the year ended November 30, 20Y8:

Cost of goods sold:				Support department allocations:
	Commercial Division	$539,200			Commercial Division	$73,530
	Residential Division	260,780			Residential Division	45,170
Administrative expenses:				Sales:
	Commercial Division	$98,040			Commercial Division	$816,970
	Residential Division	93,130			Residential Division	465,670

Prepare divisional income statements for Ruiz Industries Inc.

Ruiz Industries Inc.
Divisional Income Statements
For the Year Ended November 30, 20Y8
	Commercial Division	Residential Division
	$	$
	$	$
	$	$
	$	$