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	$	180,000		$	125,000		$	305,000
Cost of goods sold		88,200			77,500			165,700
Gross profit		91,800			47,500			139,300
Direct expenses
Sales salaries		21,000			7,000			28,000
Advertising		1,400			200			1,600
Store supplies used		700			250			950
DepreciationEquipment		2,300			700			3,000
Total direct expenses		25,400			8,150			33,550
Allocated expenses
Rent expense		7,060			3,660			10,720
Utilities expense		2,900			2,500			5,400
Share of office department expenses		10,500			5,500			16,000
Total allocated expenses		20,460			11,660			32,120
Total expenses		45,860			19,810			65,670
Net income	$	45,940		$	27,690		$	73,630

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 65% gross profit margin and will require the following direct expenses: sales salaries, $7,000; advertising, $1,100; store supplies, $500; and equipment depreciation, $700. 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 $8,100. 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.)