Shields Company is preparing its interim report for the second quarter ending June 30. The following payments were made during the first two quarters:

Required:
For each expenditure indicate the amount that would be reported in the quarterly income statements for the periods ending March 31, June 30, September 30, and December31.

Date Amount JanuarviS 800000 Expenditure Annual advertising Propenty tax for the fiscal yealFebruary 3,.50,000 Annual equipment repairs Extraordinary casualty loss March 2,60,000 Apri 1,85,000 Research and develoentMay 96,000