A recent monthly income statement is given below:
If Store B is closed, one-fourth of its traceable fixed expenses will continue unchanged and Store A sales will decrease by 10 percent.
The company allocates common fixed expenses to the stores on the basis of sales dollars.
Required: Determine the monthly financial advantage (disadvantage) of closing Store B.
		Total	Store A	Store B
	Sales	1000000	400000	600000
	Variable expenses	580000	160000	420000
	Contribution margin	420000	240000	180000
	Traceable fixed expenses	300000	100000	200000
	Store segment margin	120000	140000	-20000
	Common fixed expenses	50000	20000	30000
	Net operating income	70000	120000	-50000

Please show the formulas and calculations.