Jackson Services had the following accounts and balances at December 31: Account Debit Credit
Cash $ 20,000
Accounts Receivable 6,000
Prepaid Insurance 1,500
Supplies 5,000
Accounts Payable $ 500
Common Stock 16,200
Dividends 1,000
Service Revenue 20,000
Utilities Expense 2,000
Salaries Expense 1,200
Totals $ 36,700 $ 36,700
Using the information in the table, calculate Jackson Consulting's reported net income for the period.

Vortex company operates a retail store with two departments. information about those departments follows. department a department b sales $ 800,000 $ 450,000 cost of goods sold 497,000 291,000 direct expenses salaries 125,000 88,000 insurance 20,000 10,000 utilities 24,000 14,000 depreciation 21,000 12,000 maintenance 7,000 5,000 the company also incurred the following indirect costs. salaries $36,000 insurance 6,000 depreciation 15,000 office expenses 50,000 indirect costs are allocated as follows: salaries on the basis of sales; insurance and depreciation on the basis of square footage; and office expenses on the basis of number of employees. additional information about the departments follows. department square footage number of employees a 28,000 75 b 12,000 50 required: 1. determine the departmental contribution to overhead and the departmental net income for department a and department b.