please construct matching charts so i can understand where the numbers go

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 departmental income statements show the following. Dept. 200 $283,000 213,000 70,000 Combined $722,000 483,000 239,000 ELEGANT DECOR COMPANY Departmental Income Statements For Year Ended December 31, 2019 Dept. 100 Sales $439,000 Cost of goods sold 270,000 Gross profit 169,000 Operating expenses Direct expenses Advertising 17,000 Store supplies used 5,500 Depreciation-store equipment 4,800 Total direct expenses 27,300 Allocated expenses Sales salaries 65,000 Rent expense 9,500 Bad debts expense 9,700 office salary 15,600 Insurance expense 1,900 Miscellaneous office expenses 2,000 Total allocated expenses 103, 700 Total expenses 131,000 Net income (1088) $ 38,000 12,500 5,000 3,500 21,000 29,500 10,500 8,300 48,300 39,000 4,710 7,600 10,400 1,200 1,200 64, 110 85, 110 $(15,110) 104,000 14,210 17,300 26,000 3,100 3,200 167,810 216, 110 $ 22,890 In analyzing whether to eliminate Department 200, management considers the following: a. The company has one office worker who earns $500 per week, or $26,000 per year, and four salesclerks who each earns $500 per week, or $26,000 per year for each salesclerk. b. The full salaries of two salesclerks are charged to Department 100. The full salary of one salesclerk is charged to 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 salary 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: 66% of the insurance expense allocated to it to cover its merchandise inventory, and 21% of the miscellaneous office expenses presently allocated to it Required: 1. Complete the following report showing total expenses, expenses that would be eliminated by closing Department 200 and the expenses that would continue. The statement should reflect the reassignment of the office worker to one-half time as salesclerk. ELEGANT DECOR COMPANY Analysis of Expenses under Elimination of Department 200 Eliminated Continuing Expenses Expenses Expenses Total Direct expenses Allocated expenses Total expenses 2. Prepare a forecasted annual income statement for the company reflecting the elimination of Department 200 assuming that it will not affect Department 100's sales and gross profit. The statement should reflect the reassignment of the office worker to one-half time as a salesclerk. ELEGANT DECOR COMPANY Forecasted Annual Income Statement Under Plan to Eliminate Department 200 Operating expenses Total operating expenses 3. Should Department 200 be eliminated? Should Department 200 be eliminated