From the following partial data, prepare an income statement showing departmental income before tax along with net income for Jay?s Corporation for the year ended December 31, 201X.

Net Sales, TVs	$120,000
Net Sales, Washers	24,000
Cost of Goods Sold, TVs	37,000
Cost of Goods Sold, Washers	20,000
Income tax Expense, 35% rate
TV Dept., 4,400 square feet
Washers, 4,400 square feet

Basis of Allocation Sales Salary Expense $3,900 Net Sales Building Expense 5,200 Square Footage Delivery Expense 3,000 Net Sales Depreciation Expense 400 Square Footage