Awesome Appliances operates two departments — whitegoods and electronics. During the year ended 30 June 2017, the store had the following financial results:

	Whitegoods		Electronics
Sales Sales returns Direct expenses Gross profit percentage of sales	$176 800 3 500 14 400 20%		$212 600 1 380 63 000 40%

In addition, indirect expenses that were not allocated to the departments amounted to $35 890.

Required

Prepare a departmental income statement for the year ended 30 June 2017 based on the departmental gross profit approach. (Use three columns headed whitegoods, electronics, and total store.)