Nicoles Salon, a Louisiana corporation, operates beauty salons in Arkansas, Louisiana, and Tennessee. The salons' payroll by state are as follows:

Nicoles Salon
State	Payroll
Arkansas	$	171,500
Louisiana		354,000
Tennessee		821,000
Total	$	1,346,500

What are the payroll apportionment factors for Arkansas, Louisiana, and Tennessee in each of the following alternative scenarios? (Round your answers to 2 decimal places.)

a. Nicoles Salon has income tax nexus in Arkansas, Louisiana, and Tennessee.

	Payroll Apportionment Factors
Arkansas		%
Louisiana		%
Tennessee		%

b. Nicoles Salon has income tax nexus in Arkansas, Louisiana, and Tennessee, but $74,000 of the Arkansas amount is paid to independent contractors.

	Payroll Apportionment Factors
Arkansas		%
Louisiana		%
Tennessee		%