Please assist me in finding out what I did wrong.

ELEGANT DECOR COMPANY Reconciliation of Combined Income with Forecasted Income S 35,380 284,070 (281,000) 31,510 Combined net income Add: Dept 200's eliminated expenses Less: Dept. 200's lost sales Forecasted net income 01 2840700 Elegant Decor Company's management is trying to decide whether to eliminate Department 200, which has produced losses or low profits for several years. The company's 2017 departmental income statements shows the following ELEGANT DECOR COMPANY Departmental Income Statements For Year Ended December 31, 2017 Dept. 100 Dept. 200 Combined $443,000 $281,000 $724,000 208,000 469,000 255,000 Sales Cost of goods sold Gross profit Operating expenses 261,000 182,000 73,000 Direct expense:s Advertising Store supplies used Depreciation-Store equipment Total direct expenses 16,000 5,500 4,000 25,500 12, 500 5,000 2,700 20,200 28, 500 10,500 6,700 45,700 Allocated expenses Sales salaries Rent expense Bad debts expense Office salary Insurance expense Miscellaneous office expenses Total allocated expenses 104,000 14,120 17,100 31,200 3,800 3,700 173,920 219,620 $ 49,170 $(13,790) $ 35,380 65,000 9,410 9,700 18,720 2,300 2,200 107,330 132,830 39,000 4,710 7,400 12,480 1,500 1, 500 66, 590 86,790 Total expenses Net income (loss) In analyzing whether to eliminate Department 200, management considers the following a. The company has one office worker who earns $600 per week, or $31,200 per year, and four sales clerks who each b. The full salaries of two salesclerks are charged to Department 100. The full salary of one salesclerk is charged to earn $500 per week, or $26,000 per year for each salesclerk Department 200. The salary of the fourth clerk, who works half-time in both departments, is divided evenly between the two departments c. Eliminating Department 200 would avoid the sales salaries and the office salary currently allocated to it. However, management prefers another plan. Two salesclerks have indicated that they will be quitting soon. Management believes that their work can be done by the other two clerks if the one office worker works in sales half-time Eliminating Department 200 will allow this shift of duties. If this change is implemented, half the office worker's salaryy would be reported as sales salaries and half would be reported as office salary. d. The store building is rented under a long-term lease that cannot be changed. Therefore, Department 100 will use the space and equipment currently used by Department 200 e. Closing Department 200 will eliminate its expenses for advertising, bad debts, and store supplies; 72% of the insurance expense allocated to it to cover its merchandise inventory; and 16% of the miscellaneous office expenses presently allocated to it. Analysis Component 3. Reconcile the company's combined net income with the forecasted net income assuming that Department 200 is eliminated (list both items and amounts). (Amounts to be deducted should be indicated by a minus sign.) ELEGANT DECOR COMPANY Reconciliation of Combined Income with Forecasted Income Combined net income Add: Dept 200's eliminated expenses ess: Dept. 200's lost sales Forecasted net income 35,380 284,070 (281,000) 31,510