The following data were summarized from the accounting records for Huggins Construction Company for the year ended June 30, 2008:

Cost of goods sold:

 

Service department charges:

 

Residential Division

$300,800

Residential Division

$ 54,240

Industrial Division

167,840

Industrial Division

24,960

Administrative expenses:

 

Net sales:

 

Residential Division

$80,320

Residential Division

$516,000

Industrial Division

66,560

Industrial Division

321,920

Prepare divisional income statements for Huggins Construction Company.