Daisy Discount Store operates two departments — stationery and kitchenware. During the year ended 30 June 2017, the store had the following financial results:

	Stationery		Kitchenware
Sales Direct expenses Gross profit percentage of sales	$247 560 55 000 20%		$289 200 136 120 45%

In addition, indirect expenses that were not allocated to the departments amounted to $23 894.

Required

Prepare departmental income statements for the year ended 30 June 2017, based on the departmental gross profit and the departmental contribution approaches. (Use three columns headed stationery department, kitchenware department, and total store.)