G$$s Kitchen, Incorporated $($GK$,$ Incorporated$)$ has been crafting fine chocolates for over sixty years. GK$,$ Incorporated is a well$-$established local brand, but business really took off when GK$,$ Incorporated hired a social media firm to develop a greater online presence. Sales have expanded from a retail storefront in a small Michigan resort town to being sold online and shipped throughout the contiguous United States.

Recently, GK$,$ Incorporated signed a retail agreement with a prominent national retail chain. In order to meet the demands of the national retail chain while maintaining a high quality product, GK$,$ Incorporated began leasing refrigerated warehouse space from Penguin Network Storage, LLC to store Just$-$In$-$Time inventory of its top products. GK$,$ Incorporated has hired you to determine the income tax apportionment percentage in states where it has a physical presence using the data provided in Column G through Column L$.$ The apportionment weightings have been provided below.

Required:

$1.$ Complete the client$-$provided data with SUM formulas for the Everywhere amounts.

$2.$ Complete the apportionment calculations using VLOOKUP formulas to the client provided data in G$1$:L$51$

Payroll BOY Property EOY Property Rent Expense Sales

Alabama $$0$ $$0$ $$0$ $$0$ $$25,296$

Alaska $$0$ $$0$ $$0$ $$0$ $$0$

Arizona $$0$ $$0$ $$0$ $$0$ $$24,634$

Arkansas $$0$ $$0$ $$0$ $$0$ $$38,523$

California $$0$ $$0$ $$0$ $$5,635$ $$29,887$

Colorado $$0$ $$0$ $$0$ $$6,328$ $$38,986$

Connecticut $$0$ $$0$ $$0$ $$0$ $$28,535$

Delaware $$0$ $$0$ $$0$ $$0$ $$19,583$

Florida $$0$ $$0$ $$0$ $$0$ $$38,535$

Georgia $$0$ $$0$ $$0$ $$2,356$ $$12,352$

Idaho $$0$ $$0$ $$0$ $$0$ $$2,535$

Illinois $$0$ $$0$ $$0$ $$7,535$ $$80,355$

Indiana $$0$ $$0$ $$0$ $$0$ $$345,016$

Iowa $$0$ $$0$ $$0$ $$0$ $$35,535$

Kansas $$0$ $$0$ $$0$ $$6,352$ $$18,535$

Kentucky $$0$ $$0$ $$0$ $$0$ $$31,204$

Louisiana $$0$ $$0$ $$0$ $$0$ $$14,235$

Maine $$0$ $$0$ $$0$ $$0$ $$31,252$

Maryland $$0$ $$0$ $$0$ $$0$ $$9,865$

Massachusetts $$0$ $$0$ $$0$ $$3,856$ $$15,352$

Michigan $$1,204,485$ $$6,425,862$ $$8,632,543$ $$35,652$ $$2,339,982$

Minnesota $$0$ $$0$ $$0$ $$0$ $$22,355$

Mississippi $$0$ $$0$ $$0$ $$0$ $$28,653$

Missouri $$0$ $$0$ $$0$ $$0$ $$13,532$

Montana $$0$ $$0$ $$0$ $$0$ $$0$

Nebraska $$0$ $$0$ $$0$ $$0$ $$18,565$

Nevada $$0$ $$0$ $$0$ $$0$ $$98,325$

New Hampshire $$0$ $$0$ $$0$ $$0$ $$16,585$

New Jersey $$0$ $$0$ $$0$ $$0$ $$15,620$

New Mexico $$0$ $$0$ $$0$ $$0$ $$13,035$

New York $$0$ $$0$ $$0$ $$4,235$ $$18,565$

North Carolina $$0$ $$0$ $$0$ $$0$ $$19,856$

North Dakota $$0$ $$0$ $$0$ $$0$ $$0$

Ohio $$0$ $$0$ $$0$ $$0$ $$32,586$

Oklahoma $$0$ $$0$ $$0$ $$0$ $$8,658$

Oregon $$0$ $$0$ $$0$ $$0$ $$9,568$

Pennsylvania $$0$ $$0$ $$0$ $$8,356$ $$24,685$

Rhode Island $$0$ $$0$ $$0$ $$0$ $$19,668$

South Carolina $$0$ $$0$ $$0$ $$0$ $$5,589$

South Dakota $$0$ $$0$ $$0$ $$0$ $$2,486$

Tennessee $$0$ $$0$ $$0$ $$0$ $$12,325$

Texas $$0$ $$0$ $$0$ $$1,235$ $$9,878$

Utah $$0$ $$0$ $$0$ $$0$ $$102,325$

Vermont $$0$ $$0$ $$0$ $$0$ $$14,887$

Virginia $$0$ $$0$ $$0$ $$0$ $$6,986$

Washington $$0$ $$0$ $$0$ $$1,753$ $$5,298$

West Virginia $$0$ $$0$ $$0$ $$0$ $$7,208$

Wisconsin $$0$ $$0$ $$0$ $$0$ $$13,586$

Wyoming $$0$ $$0$ $$0$ $$0$ $$0$

Everywhere $$1,204,485$ $$6,425,862$ $$8,632,543$ $$83,293$ $$3,721,021$

Michigan $-100\%$ Sales

Michigan Everywhere Percentage Weighted Percentage

Payroll $01,204,485$

BOY Property $06,425,862$

EOY Property $08,632,543$

Average Prop $07,529,203$

Rent Exp $-$ Annualiz $00$

Total Proper $00$

sales $?$

Apportionment Factor $?$

$($see picture attached$)$