legant Decor Company's management is trying to decide several years. to eliminate Department 200, which has pr mental income statements show the following The s 2017 For Year Ended December 31, 2017 Dept. 100 Dept. 200 $436,000 $290,000 $726,000 469, 000 257,000 262,000 174, 000 cost of goods sold 207,000 17,000 4,000 5,000 12,000 3,800 29,000 7,800 8, 300 45,100 store supplies used 19,100 39,000 4,720 8,100 12, 480 1,100 104,000 14, 160 18,000 31,200 3,100 4,000 65,000 punt Bad debts expense office salary 9,900 18,720 2,400 06,100 s 40,540 (3,100) 37,440 Net income (loss) in analyzing whether to eliminate Department 200, management considers t the following o. 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 sal esclerks are charged to Department 100. The full salary of one salesclerk is charged to Department of the fourth clerk, who works half-time in both departments, Is divided evenly between the