The sales staff of Central Media (a locally owned radio and cable television station) consists of two salespeople, Derek and Lawanna. During March, the following salaries and commissions were paid:
Derek Lawanna
Salaries $23,400 $33,600
Commissions 8,300 1,300

Lawanna spends two-thirds of her time one-third on administrative work. Commissions are paid only on sales selling Derek spends 100)% of his time advertising and the remaining.
Required:
Assign the costs of salaries and commissions to selling expense and administrative expense by filling in the following table.

Cost Selling Costs Administrative Costs
Derek's salary
Lawanna's salary
Derek's commissions
Lawanna's commissions
Total