can sole proprietor allocate revenue to S-Corp?

[outdoors]

Greetings! I have operated a business as a sole proprietor for several years.
In Feb. 2013, I formed an S-Corp for the same business. I am the only shareholder. I did not close the sole proprietorship.
I only opened a bank account in the S-Corp name in May.
I received revenue in sole proprietor name up to September. About 60% of revenue for the year was paid to sole proprietor.
I paid expenses, including some of the equipment purchases, some of the rent and most of the 1099-misc payments to contractors as sole proprietor.
Both entities use cash method accounting.

My question is: can I allocate any of the revenue and expenses in the sole proprietorship name to the S-Corp? I would much rather allocate everything to the S-Corp if possible.
Can I simply create a 2013 1099-misc to allocate the sole proprietor revenue to the S-Corp and transfer the funds to the S-Corp?
I would rather distribute 2013 1099-misc to contractors in the S-Corp name. Can I allocate such expenses to the S-Corp if paid by sole proprietor?

[Evan]

You're already off to a rough start if you want to just shift income and expenses between legal entities. Your S-Corporation is a legal entity, a completely separate person, and based on this you're not treating it as one. If you were, you'd have made sure deposits were made to the correct accounts, bills paid out of the correct accounts, etc.

It the transaction didn't happen with the corporation, it happened personally. Not the other way. I'd err on allocating more towards the sole proprietorship if the records are hazy for the S-Corp.

[outdoors]

You're already off to a rough start if you want to just shift income and expenses between legal entities. Your S-Corporation is a legal entity, a completely separate person, and based on this you're not treating it as one. If you were, you'd have made sure deposits were made to the correct accounts, bills paid out of the correct accounts, etc.

It the transaction didn't happen with the corporation, it happened personally. Not the other way. I'd err on allocating more towards the sole proprietorship if the records are hazy for the S-Corp.

Evan, thanks for the response. You're right, it was a messy start. Things are in order now. Clients are now paying in S-Corp name. Well, I won't do any income or expense shifting for 2013 other than reimbursements for minor purchases. I'll just end up with a disproportionate 2013 profit for the sole proprietorship and all that that entails. Could be worse. I was much happier before incorporating, BTW.