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:				Service department charges:
	Commercial Division	$561,570			Commercial Division	$76,580
	Residential Division	266,830			Residential Division	46,220
Administrative expenses:				Net sales:
	Commercial Division	$102,100			Commercial Division	$850,860
	Residential Division	95,300			Residential Division	476,480

Prepare divisional income statements for DeSalvo Construction Company.

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 expenses
Income from operations before service department charges	$	$
Service department charges
Income from operations	$	$