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	$	158,000
Louisiana		321,250
Tennessee		852,000
Total	$	1,331,250

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 nexus in Arkansas, Louisiana, and Tennessee.

	Payroll Apportionment Factors
Arkansas		%
Louisiana		%
Tennessee		%

b.	Nicoles Salon has nexus in Arkansas, Louisiana, and Tennessee, but $48,500 of the Arkansas amount is paid to independent contractors.Payroll Apportionment FactorsArkansas%Louisiana%Tennessee%

	Payroll Apportionment Factors
Arkansas		%
Louisiana		%
Tennessee		%