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	$	140,000		$	85,000		$	225,000
Cost of goods sold		68,600			52,700			121,300
Gross profit		71,400			32,300			103,700
Direct expenses
Sales salaries		21,500			7,700			29,200
Advertising		1,100			900			2,000
Store supplies used		950			600			1,550
DepreciationEquipment		2,100			800			2,900
Total direct expenses		25,650			10,000			35,650
Allocated expenses
Rent expense		7,050			3,840			10,890
Utilities expense		2,900			2,500			5,400
Share of office department expenses		13,500			6,500			20,000
Total allocated expenses		23,450			12,840			36,290
Total expenses		49,100			22,840			71,940
Net income	$	22,300		$	9,460		$	31,760

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 85% gross profit margin and will require the following direct expenses: sales salaries, $7,500; advertising, $700; store supplies, $600; and equipment depreciation, $900. 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 $7,400. Since the painting department will bring new customers into the store, management expects sales in both the clock and mirror departments to increase by 12%. 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.)