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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	$	138,000
Louisiana		366,750
Tennessee		726,000
Total	$	1,230,750

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.)

rev: 11_21_2018_QC_CS-148519

a. Nicoles Salon has income tax nexus in Arkansas, Louisiana, and Tennessee.

b. Nicoles Salon has income tax nexus in Arkansas, Louisiana, and Tennessee, but $55,000 of the Arkansas amount is paid to independent contractors.