Nicole's Salon, a Louisiana corporation, operates beauty salons in Arkansas, Louisiana, and Tennessee. These salon's payroll by state are as follows: Nicole' s Salon State Payroll Arkansas 102,000 Louisiana Tennessee Total 363,750 754,000 $1,219,750 What are the payroll apportionment factors for Arkansas, Louisiana, and Tennessee in each of the following alternative scenarios? (Round your answers to 2 decimal places.) a. Nicole's Salon has income tax nexus in Arkansas, Louisiana, and Tennessee Payroll Apportionment Factors Arkansas Louisiana Tennessee b. Nicole's Salon has income tax nexus in Arkansas, Louisiana, and Tennessee, but $40,000 of the Arkansas amount is paid to independent contractors. Payroll Apportionment Factors Arkansas Louisiana Tennessee