Williams Company began operations in January 2017 with two operating (selling) departments and one service (office) department. Its departmental income statements follow. 

	Clock	Mirror	Combined
Sales	220,000	85,000	305,000
Cost of goods sold	107,800	52,700	160,500
Gross profit	112,200	32,300	144,500
Direct expenses
Sales salaries	21,000	8,800	29,800
Advertising	2,100	200	2,300
Store supplies used	750	400	1,150
DepreciationEquipment	2,400	600	3,000
Total direct expenses	26,250	10,000	36,250
Allocated expenses
Rent expense	7,050	3,840	10,890
Utilities expense	2,600	1,600	4,200
Share of office department expenses	11,000	9,500	20,500
Total allocated expenses	20,650	14,940	35,590
Total expenses	46,900	24,940	71,840
Net income	65300	7,360	72660

Williams plans to open a third department in January 2018 that will sell paintings. Management predicts that the new department will generate $53,000 in sales with a 55% gross profit margin and will require the following direct expenses: sales salaries, $8,500; advertising, $800; store supplies, $300; and equipment depreciation, $500. It will fit the new department into the current rented space 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 $8,300. 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 companys 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.)

***** I've got some of the information, but can't figure out the rest...*****

WILLIAMS COMPANY Forecasted Departmental Income Statements For Year Ended December 31, 2018 Clock Mirror Paintings Combined s 250,800 S Sales Cost of goods sold Gross profit Direct expenses 96,900 S 53,000 400,700 250,800 96,900 53,000 400,700 21,000 2,100 38,300 3,100 8,800 Sales salaries Advertising Store supplies used Depreciation of equipment Total direct expenses 8,500 800 300 500 10,100 200 2,400 25,500 600 9,600 3,500 44,900 Allocated expenses Rent expense Utilities expense Share of office dept. expenses Total allocated expenses 10,100 42,900 $ 355,800 Total expenses 25,500 9,600 44,900 et income 225,300 S 87,300 S