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		$	105,000		$	245,000
Cost of goods sold		68,600			65,100			133,700
Gross profit		71,400			39,900			111,300
Direct expenses
Sales salaries		20,500			8,300			28,800
Advertising		1,600			800			2,400
Store supplies used		1,150			300			1,450
DepreciationEquipment		1,600			300			1,900
Total direct expenses		24,850			9,700			34,550
Allocated expenses
Rent expense		7,090			4,020			11,110
Utilities expense		3,100			1,600			4,700
Share of office department expenses		11,000			5,500			16,500
Total allocated expenses		21,190			11,120			32,310
Total expenses		46,040			20,820			66,860
Net income	$	25,360		$	19,080		$	44,440

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 95% gross profit margin and will require the following direct expenses: sales salaries, $7,000; advertising, $900; store supplies, $400; and equipment depreciation, $600. 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 $7,900. Since the Painting department will bring new customers into the store, management expects sales in both the Clock and Mirror departments to increase by 15%. 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.)

For Year Ended December 31, 2020 Clock Mirror Paintings Combined Direct expenses Total direct expenses Allocated expenses Total allocated expenses Total expenses