has its own manager. The manager of the $s,$ and children's boots. For each type of boot sold, it operates a separate department that department has six employees, and the men's department has a sales staff of nine employees, the manager of the women's single store. In recent years, the children's income statements follow.

$\backslash$table$[[,$Men's,Women's,Children's$],[$Sales$,$Department,Department,Department$],[$Cost of goods sold,$$690,00,$$$490,000,$$$230,000$