Use this information to populate the apportionment table below.

$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|\}$

$\backslash$hline STATE & $\backslash$begin$\{$tabular$\}\{$l$\}$

PROPERTY $($BEGINNING $\backslash \backslash$

$\backslash$& ENDING AVERAGE$|$

$\backslash$end$\{$tabular$\}$ & PAYROLL & SALES $\backslash \backslash$

$\backslash$hline A & $4,000,000$ & $800,000$ & $725,000\backslash \backslash$

$\backslash$hline B & $1,000,000$ & $200,000$ & $250,000\backslash \backslash$

$\backslash$hline C & $0$ & $0$ & $250,000\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$

Please use the information from above to complete the apportionment for State $\backslash ($ A $\backslash )$ using this table.

$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|$c$|\}$

$\backslash$hline $\backslash$multicolumn$\{2\}\{|$l$|\}\{\}$ & State A & Everywhere & Percentage $\backslash \backslash$

$\backslash$hline $1$ & Tangible Property & & & $\backslash \backslash$

$\backslash$hline a & Property Owned $($Average of beginning and ending amounts$)$ & & & $\backslash \backslash$

$\backslash$hline b & Rented Property $($Rent expense x $8)$ & & & $\backslash \backslash$

$\backslash$hline c & Total Tangible Property & & & $\backslash \backslash$

$\backslash$hline d & Tangible Property Apportionment $\backslash \%$ & & & $\backslash \backslash$

$\backslash$hline $2$ & Payroll & & & $\backslash \backslash$

$\backslash$hline a & Wages & & & $\backslash \backslash$

$\backslash$hline b & Payroll Apportionment $\backslash \%$ & & & $\backslash \backslash$

$\backslash$hline $3$ & Sales & & & $\backslash \backslash$

$\backslash$hline a & Tangible Property Sales & & & $\backslash \backslash$

$\backslash$hline b & Services & & & $\backslash \backslash$

$\backslash$hline c & Rents & & & $\backslash \backslash$

$\backslash$hline d & Throwback Sales & & & $\backslash \backslash$

$\backslash$hline e & Total Sales & & & $\backslash \backslash$

$\backslash$hline f & Sales Apportionment $\backslash \%$ & & & $\backslash \backslash$

$\backslash$hline g & Sales Apportionment $\backslash \%$ & & & $\backslash \backslash$

$\backslash$hline $4$ & State A Apportionment $\backslash \%(($Line $1$d $+$ Line $2$ b $+$ Line $3$ f $+$ Line $\backslash (3\backslash$mathrm$\{$~g$\}/\backslash$mathrm$\{/4\}\backslash ))$ & & & $\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$