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	$	150,000		$	65,000		$	215,000
Cost of goods sold		73,500			40,300			113,800
Gross profit		76,500			24,700			101,200
Direct expenses
Sales salaries		20,200			7,000			27,200
Advertising		1,240			600			1,840
Store supplies used		1,000			500			1,500
DepreciationEquipment		1,540			400			1,940
Total direct expenses		23,980			8,500			32,480
Allocated expenses
Rent expense		7,020			3,780			10,800
Utilities expense		3,900			2,100			6,000
Share of office department expenses		10,500			4,500			15,000
Total allocated expenses		21,420			10,380			31,800
Total expenses		45,400			18,880			64,280
Net income	$	31,100		$	5,820		$	36,920

Williams plans to open a third department in January 2020 that will sell paintings. Management predicts that the new department will generate $56,000 in sales with a 55% gross profit margin and will require the following direct expenses: sales salaries, $8,200; advertising, $900; store supplies, $600; and equipment depreciation, $300. 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 $11,000. 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.)