Nicole's Salon, a Louisiana Corporation, operates beauty salons in Arkansas, Louisiana, and Tennessee. The salons' payrolls by state are as follows: Nicole's Salon State Arkansas Louisiana Tennessee Total Payroll $ 154,876 245,641 738,644 $ 1,139,161 What are the payroll apportionment factors for Arkansas, Louisiana, and Tennessee in each of the following alternative scenarios? Note: Round your answers to 2 decimal places. Required: a. Nicole's Salon has income tax nexus in Arkansas, Louisiana, and Tennessee. b. Nicole's Salon has income tax nexus in Arkansas, Louisiana, and Tennessee, but $52,648 of the Arkansas amount is paid to independent contractors. Complete this question by entering your answers in the tabs below. Required A Required B Nicole's Salon has income tax nexus in Arkansas, Louisiana, and Tennessee. Payroll Apportionment Factors Arkansas Louisiana Tennessee % % %