The first picture is the problem and the second picture is the table that corresponds with the question.

Problem 22-3A Departmental income statements; forecasts LO P3 Williams Company began operations in January 2017 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, 2017 Clock Mirror Combined Sales $ 170,000 $125,000 $295,000 Cost of goods sold 83,300 77,500 160,800 Gross profit 86,700 47,500 134,200 Direct expenses Sales salaries 20,000 8,400 28,400 Advertising 1,100 700 1,800 Store supplies used 950 350 1,300 Depreciation Equipment 1,400 700 2,100 Total direct expenses 23,450 10,150 33,600 Allocated expenses Rent expense 7,070 4,020 11,090 Utilities expense 2,500 1,600 4,100 Share of office department expenses 11,000 3,500 14,500 Total allocated expenses 20,570 9,120 29,690 Total expenses 44,020 19,270 63,290 Net income $ 42,680 $ 28,230 $ 70,910 Williams plans to open a third department in January 2018 that will sell paintings. Management predicts that the new department will generate $52,000 in sales with a 65% gross profit margin and will require the following direct expenses: sales salaries, $8,000; advertising, $1,200; store supplies, $700, and equipment depreciation, $300. It will fit the new department into the current rented Espace by taking some square footage from the other two departments. When opened, the new painting department will fill one-fifth of the space presently used by the clock department and one-fourth used by the mirror department. Management does not predict any increase in utilities costs, which are allocated to the departments in proportion to occupied space (or rent expense). The company allocates office department expenses to the operating departments in proportion to their sales. It expects the painting department to increase total office department expenses by $8,000. Since the painting department will bring new customers into the store, management expects sales in both the clock and mirror departments to increase by 14%. No changes for those departments' gross profit percents or their direct expenses are expected except for store supplies used, which will increase in proportion to sales. Required: Prepare departmental income statements that show the company's predicted results of operations for calendar-year 2018 for the three operating (selling) departments and their combined totals. (Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.) Combined 0 WILLIAMS COMPANY Forecasted Departmental Income Statements For Year Ended December 31, 2018 Clock Mirror Paintings Sales Cost of goods sold Gross profit 0 0 Direct expenses Sales salaries Advertising Store supplies used i Depreciation of equipment Total direct expenses 0 0 Allocated expenses Rent expense Utilities expense Share of office dept. expenses Total allocated expenses 0 0 Total expenses Net income $ 0 $ 0 $ 0 0 0 0 $ 0