I am stuck on sales salaries and office salary. You need to read part b & c to get the amount. I already tried putting $52,000 and the numbers on the income statement but it's wrong. Please help!

Elegant Decor Company's management is trying to decide whether to eliminate Department 200, which has produced losses or low profits for several years. The company's 2015 departmental income statements show the following ELEGANT DECOR COMPANY Departmental Income Statements For Year Ended December 31, 2015 Dept. 100 262,000 174,000 Dept. 200 436,000 290,000 207000 Combined 726,000 469,000 Sales Cost of goods sold 83,000 257,000 Gross profit Operating expenses Direct expenses Advertising Store supplies used Depreciation-Store equipment 17,000 4,000 5,000 12,000 3,800 3,300 29,000 7,800 8,300 lotal direct expenses 26,000 19,100 45,100 Allocated expenses Sales salaries Rent expense Bad debts expense Office salary Insurance expense Miscellaneous office expenses 65,000 9,440 9,900 18,720 2,000 2,400 39,000 4,720 8,100 12,480 1,100 1,600 104,000 14,160 18,000 31,200 3,100 4,000 107,460 133,460 $ 40,540 174,460 219,560 (3,100 $ 37440 Total allocated expenses 67,000 Total expenses 86,100 Net income (loss) In analyzing whether to eliminate Department 200, management considers the following a. The company has one office worker who earns $600 per week, or $31,200 per year, and four sales clerks who each earn $500 per week, or $26,000 per year for each salesclerk. b. The full salaries of two salesclerks are charged to Department 100. The full salary of one salesclerk is charged to Department 200. The salary of the fourth clerk, who works half-time in both departments, is divided evenly between the two departments c. Eliminating Department 200 would avoid the sales salaries and the office salary currently allocated to it. However, management prefers another plan. Two salesclerks have indicated that they will be quitting soon. Management believes that their work can be done by the other two clerks if the one office worker works in sales half-time. Eliminating Department 200 will allow this shift of duties. If this change is implemented, half the office worker's salary would be reported as sales salaries and half would be reported as office salary. d. The store building is rented under a long-term lease that cannot be changed. Therefore, Department 100 will use the space and equipment currently used by Department 200 e. Closing Department 200 will eliminate its expenses for advertising, bad debts, and store supplies; 70% of