The first picture is to help answer the second picture!!

The aren't mix up I put them in order like the assignment was

Profit Center Responsibility Reporting for a Service Company Thomas Railroad Company organizes its three divisions, the North (N). South (S), and West (W) regions, as profit centers. The chief executive officer (CEO) evaluates divisional performance using income from operations as a percent of revenues. The following quarterly income and expense accounts were provided from the trial balance as of December 31: Revenues N Region Revenues S Region Revenues-W Region Operating Expenses-N Region Operating Expenses -- Region Operating Expenses-W Region Corporate Expenses-Dispatching Corporate Expenses-Equipment Manager Corporate Expenses --Treasurer's General Corporate Officers' Salaries $3.780,000 5.673,000 5,130,000 2,678,500 4,494,890 3.770.050 182,000 1.200.000 734.000 1,380,000 The company operates the service departments the Dispatching Department, the Equipment Management Department, and the Treasurer's Department. The Dispatching Department manages the scheduling and releasing of completed trains. The Equipment Management Department manages the railroad cars inventories. It makes sure the right freight cars are at the right place at the right time. The Treasurer's Department conducte variety of services for the company as a whole. The following additional information has been gathered North South West 1.105 Number of scheduled trains Number of railroad cars in Inventory 6.000 Required: an amount box does not 1. Prepare a budget performance report for the manager of the Eastern District of Adelson for the month of December Enterall amounts as positive numbers require an entry leave it blank, or enter zero "0". Adelson Inc. Budget Performance Report-Manager, Eastern District For the Month Ended December 31 Sales salaries System administration salaries Customer service salaries Biling salaries Maintenance Depreciation of plant and equipment Insurance and property taxes 2. Forch h eanager be expected to report Customer sene Customers Maintenance res and manance and we are a b an 3. What would you include in a recommendation to the CEO for a better method for evaluating the performance of the divisions? a. The method used to evaluate the performance of the divisions should be reevaluated. b. A better divisional performance measure would be the rate of return on investment (income from operations divided by divisional assets). c. A better divisional performance measure would be the residual income (income from operations less a minimal return on divisional assets). d. None of these choices would be included. e. All of these choices (a, b&c) would be included. Profit Center Responsibility Reporting for a Service Company Thomas Railroad Company organizes its three divisions, the North (N). South (S), and West (W) regions, as profit centers. The chief executive officer (CEO) evaluates divisional performance using income from operations as a percent of revenues. The following quarterly income and expense accounts were provided from the trial balance as of December 31: Revenues N Region Revenues S Region Revenues-W Region Operating Expenses-N Region Operating Expenses -- Region Operating Expenses-W Region Corporate Expenses-Dispatching Corporate Expenses-Equipment Manager Corporate Expenses --Treasurer's General Corporate Officers' Salaries $3.780,000 5.673,000 5,130,000 2,678,500 4,494,890 3.770.050 182,000 1.200.000 734.000 1,380,000 The company operates the service departments the Dispatching Department, the Equipment Management Department, and the Treasurer's Department. The Dispatching Department manages the scheduling and releasing of completed trains. The Equipment Management Department manages the railroad cars inventories. It makes sure the right freight cars are at the right place at the right time. The Treasurer's Department conducte variety of services for the company as a whole. The following additional information has been gathered North South West 1.105 Number of scheduled trains Number of railroad cars in Inventory 6.000 Required: an amount box does not 1. Prepare a budget performance report for the manager of the Eastern District of Adelson for the month of December Enterall amounts as positive numbers require an entry leave it blank, or enter zero "0". Adelson Inc. Budget Performance Report-Manager, Eastern District For the Month Ended December 31 Sales salaries System administration salaries Customer service salaries Biling salaries Maintenance Depreciation of plant and equipment Insurance and property taxes 2. Forch h eanager be expected to report Customer sene Customers Maintenance res and manance and we are a b an 3. What would you include in a recommendation to the CEO for a better method for evaluating the performance of the divisions? a. The method used to evaluate the performance of the divisions should be reevaluated. b. A better divisional performance measure would be the rate of return on investment (income from operations divided by divisional assets). c. A better divisional performance measure would be the residual income (income from operations less a minimal return on divisional assets). d. None of these choices would be included. e. All of these choices (a, b&c) would be included