Clock			Mirror			Combined
Sales	$	240,000		$	125,000		$	365,000
Cost of goods sold		117,600			77,500			195,100
Gross profit		122,400			47,500			169,900
Direct expenses
Sales salaries		22,000			8,400			30,400
Advertising		1,100			500			1,600
Store supplies used		500			500			1,000
DepreciationEquipment		2,500			400			2,900
Total direct expenses		26,100			9,800			35,900
Allocated expenses
Rent expense		7,030			3,840			10,870
Utilities expense		2,800			1,900			4,700
Share of office department expenses		11,000			9,000			20,000
Total allocated expenses		20,830			14,740			35,570
Total expenses		46,930			24,540			71,470
Net income	$	75,470		$	22,960		$	98,430

Williams plans to open a third department in January 2018 that will sell paintings. Management predicts that the new department will generate $55,000 in sales with a 95% gross profit margin and will require the following direct expenses: sales salaries, $6,500; advertising, $800; store supplies, $800; and equipment depreciation, $600. It will fit the new department into the current rented space by taking some square footage from the other two departments. When opened, the new painting department will fill one-fifth of the space presently used by the clock department and one-fourth used by the mirror department. Management does not predict any increase in utilities costs, which are allocated to the departments in proportion to occupied space (or rent expense). The company allocates office department expenses to the operating departments in proportion to their sales. It expects the painting department to increase total office department expenses by $7,100. Since the painting department will bring new customers into the store, management expects sales in both the clock and mirror departments to increase by 14%. No changes for those departments gross profit percents or their direct expenses are expected except for store supplies used, which will increase in proportion to sales. Required: Prepare departmental income statements that show the companys predicted results of operations for calendar-year 2018 for the three operating (selling) departments and their combined totals. (Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.)