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	$	140,000		$	125,000		$	265,000
Cost of goods sold		68,600			77,500			146,100
Gross profit		71,400			47,500			118,900
Direct expenses
Sales salaries		22,000			7,200			29,200
Advertising		1,900			500			2,400
Store supplies used		550			400			950
DepreciationEquipment		2,500			800			3,300
Total direct expenses		26,950			8,900			35,850
Allocated expenses
Rent expense		7,090			4,020			11,110
Utilities expense		3,000			1,300			4,300
Share of office department expenses		13,000			4,000			17,000
Total allocated expenses		23,090			9,320			32,410
Total expenses		50,040			18,220			68,260
Net income	$	21,360		$	29,280		$	50,640

Williams plans to open a third department in January 2020 that will sell paintings. Management predicts that the new department will generate $58,000 in sales with a 65% gross profit margin and will require the following direct expenses: sales salaries, $6,500; advertising, $700; store supplies, $400; 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 13%. 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.