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	$916,750
Residential Division	431,775
Administrative expenses:
Commercial Division	$151,800
Residential Division	129,050
Service department charges:
Commercial Division	$113,400
Residential Division	67,800
Sales:
Commercial Division	$1,356,500
Residential Division	752,780

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.

Amount Descriptions

Administrative expenses Cost of goods sold Gross profit Income from operations income from operations before service department charges Sales Selling expenses Service department charges Transportation expenses