a$.$ Reconstruct Rooney$$s income statement, assuming that it serves $176$ customers when it lures $88$ customers away from Rundle by lowering the sales price to $$110$ per customer.

b$.$ Reconstruct Rundle$$s income statement, assuming that it serves $176$ customers when it lures $88$ customers away from Rooney by lowering the sales price to $$110$ per customer.