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	$	165,871
Louisiana		256,879
Tennessee		870,055
Total	$	1,292,805

What are the payroll apportionment factors for Arkansas, Louisiana, and Tennessee in each of the following alternative scenarios?

Nicoles Salon has income tax nexus in Arkansas, Louisiana, and Tennessee, but $57,684 of the Arkansas amount is paid to independent contractors.