Blue, Ltd., manufactures boats and personal watercraft. The company operates three separate divisions: yachts, sailboats, and jet skis. The company's latest income statement is presented by product line as follows: Sales revenue Variable cost of goods sold Fixed cost of goods sold Gross profit Variable operating expenses Fbced operating expenses Allocated corporate costs Operating Income Yachts Sailboats Jet Skis Total $61,576,000 $23,540,000 $6,266,000 $91,382,000 31,934,000 12,350,000 3,521,000 47,805,000 9,002,000 5,010,000 700,000 14,712,000 20,640,000 6,180,000 2,045,000 28,865,000 8,008,000 1,520,000 851,000 10,379,000 4,006,000 1,030,000 332,000 5,368,000 3,000,000 2,036,000 1,012.000 6,048,000 $5,626,000 $ 1,594,000 $(150,000) $ 7,070,000 Prepare a segment margin income statement showing each of the three divisions. Fixed cost of goods sold and fixed operating expenses can be traced to each product line. (If the amount is negative then enter with a negative sign preceding the number, e.g. -5,125 or parenthesis, c. (5, 125).) Yachts Sailboats Jet Skis Total Sales revenue $ 61576000 23540000 6 266000 9 1382000 Less Variable expenses Cost of goods sold 31934000 12350000 3521000 47805000 Operating expenses 1006000 1030000 332000 536-8000 Operating income