XSport Sporting Goods Co. operates two divisionsthe Winter Sports Division and the Summer Sports Division. The following income and expense accounts were provided from the trial balance as of December 31, 2016, the end of the fiscal year, after all adjustments, including those for inventories, were recorded and posted:

Sales:
Winter Sports Division	$10,500,000
Summer Sports Division	13,600,000
Cost of Goods Sold:
Winter Sports Division	6,300,000
Summer Sports Division	7,888,000
Sales expense:
Winter Sports Division	1,680,000
Summer Sports Division	1,904,000
Administrative Expense:
Winter Sports Division	1,050,000
Summer Sports Division	1,210,400
Advertising Expense	482,000
Transportation Expense	240,000
Accounts Receivable Collection Expense	120,500
Warehouse Expense	1,200,000

The bases to be used in allocating expenses, together with other essential information, are as follows:

A.	Advertising expenseincurred at headquarters, charged back to divisions on the basis of usage: Winter Sports Division, $216,900; Summer Sports Division, $265,100.
B.	Transportation expensecharged back to divisions at a charge rate of $8.00 per bill of lading: Winter Sports Division, 14,400 bills of lading; Summer Sports Division, 15,600 bills of lading.
C.	Accounts receivable collection expenseincurred at headquarters, charged back to divisions at a charge rate of $5.00 per invoice: Winter Sports Division, 9,640 sales invoices; Summer Sports Division, 14,460 sales invoices.
D.	Warehouse expensecharged back to divisions on the basis of floor space used in storing division products: Winter Sports Division, 94,000 square feet; Summer Sports Division, 106,000 square feet.

Prepare a divisional incoe statement with two column headings :Wonter Sports Division and Summer sports Division. Providesupporting calculations for sercice department charges: