Alydar, Inc., manufactures and sells automotive tools through three divisions: Eastern, Southern, and International. Each division is evaluated as a profit center. Data for each division for last year are as follows:

		Eastern		Southern		International
Sales		$3,150,000		$987,000		$6,500,000
Cost of goods sold		1,580,000		680,000		4,100,000
Selling and administrative expenses		337,000		280,000		620,000

Alydar, Inc., had corporate administrative expenses equal to $585,000; these were not allocated to the divisions.

Required:

1. Prepare a segmented income statement for Alydar, Inc., for last year.