Shields Company is preparing its interim report for the second quarter ending June 30. The following payments were made during the first two quarters: E 4-31 Interim financial statements; reporting expenses Appendix 4 Required: Expenditure Date Amount Annual advertising Property tax for the fiscal year Annual equipment repairs One-time research and development fee to consultant January February March May $800,000 350,000 260,000 96,000 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