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 the Year 2018
Segment	A				B				C
Sales	$	165,000			$	254,000			$	245,000
Cost of goods sold		(130,000	)			(91,000	)			(77,000	)
Sales commissions		(18,000	)			(23,000	)			(25,000	)
Contribution margin		17,000				140,000				143,000
General fixed operating expenses (allocation of presidents salary)		(39,000	)			(43,000	)			(35,000	)
Advertising expense (specific to individual divisions)		(6,000	)			(16,000	)			0
Net income	$	(28,000	)		$	81,000			$	108,000

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.