Clay Consulting Firm provides three types of client services in three health-care-related industries. The income statement for July is as follows:

SALES		900000
LESS VARIABLE COSTS		-650000
CONTRIBUTION MARGIN		250000
LESS FIXED EXPENSES
SERVICE	70000
SELLING AND ADMINISTRATIVE	65000	-135000
NET INCOME		115000

The sales, contribution margin ratios, and direct fixed expenses for the three types of services are as follows:

	HOSPITALS	PHYSICIANS	NURSING CARE
SALES	350000	250000	300000
CONTRIBUTION MARGIN RATIO	25%	35%	25%
DIRECT FIXED EXPENSES OF SERVICE	20000	18000	16000
ALLOCATED COMMON FIXED SERVICE EXPENSES	1000	1000	1500

Prepare income statements segmented by client categories. Include a column for the entire firm in the statement.