Carla Vista Company has four operating divisions. During the first quarter of $2025,$ the company reported aggregate income from

operations of $$204,400$ and the following divisional results.

Analysis reveals the following percentages of variable costs in each division.

Discontinuance of any division would save $50\%$ of the fixed costs and expenses for that division.

Top management is very concerned about the unprofitable divisions $($I and II$).$ Consensus is that one or both of the divisions should be

discontinued.

$($c$)$

Prepare a columnar condensed income statement for Carla Vista Company, assuming Division II is eliminated. Division II's

unavoidable fixed costs are allocated equally to the continuing divisions. $($Enter negative amounts using either a negative sign

preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$