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Williams Company began operations in January 2015 with two operating (selling) departments and one service (office) department. Its departmental income statements follow. WILLIAMS COMPANY Departmental Income Statements For Year Ended December 31, 2015 Clock Mirror Combined Sales 150,000 85,000 235,000 Cost of goods sold 73,500 52,700 126,200 Gross profit 76,500 32,300 108,800 Direct expenses 21,000 8,600 29,600 Sales salaries 1,600 800 2,400 Advertising 800 1,250 450 Store supplies used 1,400 800 2,200 Depreciation Equipment 24,800 10,650 35,450 Total direct expenses Allocated expenses 7,090 3,960 11,050 Rent expense 1,500 4,500 3,000 Utilities expense 13,000 7.500 20.500 Share of office department expenses 23,090 12,960 36.050 Total allocated expenses 47,890 23610 71,500 Total expenses s 28,610 s 8,690 s 37,300 Net income