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

Expenditure	Date	Amount
Annual advertising	January	$	856,000
Property tax for the fiscal year	February		406,000
Annual equipment repairs	March		316,000
One-time research and development fee to consultant	May		110,000

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 December 31.

	Quarters Ending
	March 31	June 30	September 30	December 31
Advertising
Property tax
Equipment repairs
Research and development