The sales staff of Central Media (a locally owned radio and cable television station) consists of two salespeople, Derek and Lawanna. During March, the following salaries and commissions were paid:

	Derek	Lawanna
Salaries	$24,500	$32,100
Commissions	6,000	1,600

Derek spends 100% of his time selling advertising. Lawanna spends two-thirds of her time selling advertising and the remaining one-third on administrative work. Commissions are paid only on sales.

Required:

1. Accumulate these costs by account by filling in the table provided.

Cost	Salaries	Commissions
Derek	$fill in the blank 2bf6c9fe803c04a_1	$fill in the blank 2bf6c9fe803c04a_2
Lawanna	fill in the blank 2bf6c9fe803c04a_3	fill in the blank 2bf6c9fe803c04a_4
Total	$fill in the blank 2bf6c9fe803c04a_5	$fill in the blank 2bf6c9fe803c04a_6

2. Assign the costs of salaries and commissions to selling expense and administrative expense by filling in the table provided. Enter "0" when no cost is to be assigned.

Cost	Selling Costs	Administrative Costs
Derek's salary	$fill in the blank 55b117066070fd9_1	$fill in the blank 55b117066070fd9_2
Lawanna's salary	fill in the blank 55b117066070fd9_3	fill in the blank 55b117066070fd9_4
Derek's commissions	fill in the blank 55b117066070fd9_5	fill in the blank 55b117066070fd9_6
Lawanna's commissions	fill in the blank 55b117066070fd9_7	fill in the blank 55b117066070fd9_8
Total	$fill in the blank 55b117066070fd9_9	$fill in the blank 55b117066070fd9_10