Williams Company began operations in January 2019 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, 2019
	Clock			Mirror			Combined
Sales	$	170,000		$	85,000		$	255,000
Cost of goods sold		83,300			52,700			136,000
Gross profit		86,700			32,300			119,000
Direct expenses
Sales salaries		21,000			7,500			28,500
Advertising		1,200			300			1,500
Store supplies used		1,050			500			1,550
DepreciationEquipment		2,300			700			3,000
Total direct expenses		25,550			9,000			34,550
Allocated expenses
Rent expense		7,110			3,660			10,770
Utilities expense		3,100			2,100			5,200
Share of office department expenses		11,500			6,500			18,000
Total allocated expenses		21,710			12,260			33,970
Total expenses		47,260			21,260			68,520
Net income	$	39,440		$	11,040		$	50,480

Williams plans to open a third department in January 2020 that will sell paintings. Management predicts that the new department will generate $54,000 in sales with a 45% gross profit margin and will require the following direct expenses: sales salaries, $8,500; advertising, $900; store supplies, $600; and equipment depreciation, $800. 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 $8,400. Since the Painting department will bring new customers into the store, management expects sales in both the Clock and Mirror departments to increase by 7%. 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 2020 for the three operating (selling) departments and their combined totals. (Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.)