Using the data from Terrace Industries, determine the divisional operating income for Districts 1 and 2. 
Allocate support department expenses proportional to the sales of each district.
Definitions:
Buying and Selling Activity
Transactions involving the purchase and sale of goods and services, analyzed to assess a company's operational performance.
Controlling Interest
A significant shareholding in a corporation that provides the shareholder with the ability to influence or control decision-making processes.
Carrying Value
The recorded net value of an asset or liability on a company's balance sheet, considering factors like depreciation or amortization.
Trademark
A symbol, word, or phrase legally registered or established by use as representing a company or product.
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