Adams Company operates three segments. Income statements for the segments imply that profitability could be improved if Segment A were eliminated.

ADAMS COMPANY

Income Statements for Year $2$

Segment A B C

Sales $ $167,000$ $ $254,000$ $ $255,000$

Cost of goods sold $(128,000)(92,000)(93,000)$

Sales commissions $(22,000)(28,000)(25,000)$

Contribution margin $17,000134,000137,000$

General fixed operating expenses $($allocation of president$$s salary$)(41,000)(47,000)(34,000)$

Advertising expense $($specific to individual divisions$)(6,000)(16,000)0$

Net income $($loss$)$ $ $(30,000)$ $ $71,000$ $ $103,000$

Required

Prepare a schedule of relevant sales and costs for Segment A$.$

Prepare comparative income statements for the company as a whole under two alternatives: $(1)$ the retention of Segment A and $(2)$ the elimination of Segment A$.\text{'}$