Part 2 is in session and here are the commercial breaks that aired on NBC during the series finale episodes of "Cheers".
00:07 - Break #1
03:57 - Break #2
07:14 - Break #3
10:30 - Break #4
13:39 - Break #5
17:04 - Break #6
P.S., Everything belongs to their original copyright holders. I do not own anything. So no copyright infringement intended what so ever.