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

ExpenditureDateAmountAnnual advertisingJanuary$800,000Property tax for the fiscal yearFebruary350,000Annual equipment repairsMarch260,000One-time research and development fee to consultantMay96,000

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.