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	$	205,000		$	92,500		$	297,500
Cost of goods sold		100,450			57,350			157,800
Gross profit		104,550			35,150			139,700
Direct expenses
Sales salaries		20,750			7,000			27,750
Advertising		1,350			875			2,225
Store supplies used		1,275			775			2,050
DepreciationEquipment		1,650			675			2,325
Total direct expenses		25,025			9,325			34,350
Allocated expenses
Rent expense		7,020			3,780			10,800
Utilities expense		7,475			4,025			11,500
Share of office department expenses		10,500			4,500			15,000
Total allocated expenses		24,995			12,305			37,300
Total expenses		50,020			21,630			71,650
Net income	$	54,530		$	13,520		$	68,050

Williams plans to open a third department in January 2020 that will sell paintings. Management predicts that the new department will generate $72,500 in sales with a 55% gross profit margin and will require the following direct expenses: sales salaries, $8,750; advertising, $1,175; store supplies, $875; and equipment depreciation, $575. 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 $22,000. Since the Painting department will bring new customers into the store, management expects sales in both the Clock and Mirror departments to increase by 8%. 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.)