Nicoles Salon, a Louisiana corporation, operates beauty salons in Arkansas, Louisiana, and Tennessee. These salons payroll by state are as follows: Nicoles Salon State Payroll Arkansas $ 164,500 Louisiana 482,759 Tennessee 958,796 Total $ 1,606,055 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.)

b. Nicoles Salon has income tax nexus in Arkansas, Louisiana, and Tennessee, but $51,585 of the Arkansas amount is paid to independent contractors.